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IASB meeting

Meetings calendar


 IASB / FASB Meeting March 2012

 

Scheduled meeting of the IASB.

Date: 20 - 21 March Joint IASB / FASB

Location: IASB Boardroom, First Floor, 30 Cannon Street, London EC4M 6XH

 

Observers:

To register for this meeting, please send an email to meetings@ifrs.org. Please state your name, company, and details of which days/sessions you would like to attend

Webcast Registration

You can register for this webcast any time up to the webcast starting. Shortly after the webcast has finished, a recording of this webcast / meeting will be available from the link below for a further 90 days. After 90 days, the recording will be available from the relevant project pages.

Day Time Register Time Register
Tuesday 20 March 10:00 � 14:30 [GMT]    14:30 � 16:30 [GMT]   
Wednesday 21 March 10:15 � 12:00 [GMT]    13:30 � 17:15 [GMT]   

Agenda papers to be discussed

The following agenda papers will be discussed at this week's meeting, to access, click on the titles below. Any changes to dates will be posted in red.

Agenda paper Title     Date to be discussed
2 Cover sheet: Insurance Contracts
The boards will hold an education session to discuss whether some components of the insurance contracts liability could be presented in other comprehensive income and how to identify such components. The boards will also continue with decision-making sessions with papers on defining investment components to be disaggregated from insurance contracts.
Agenda paper 2: Insurance contracts: Cover note: Background information and progress report
Agenda paper 2A: Insurance contracts: Unit of Account: Portfolio
Agenda paper 2B: Insurance contracts: IASB Education session: Recognising changes in the insurance liability in OCI
Agenda Paper 2F: Insurance contracts: Separation of investment components from the insurance contract � background
Agenda Paper 2G: Insurance contracts: Separation of investment components from the insurance contract � Determining Aggregate Premium for the Insurance component
Agenda Paper 2H: Insurance contracts: Separation of investment components from the insurance contract � Statement of Financial Position Presentation
 [Zip file]
Tuesday 20 and Wednesday 21 March
3 TBA
6 Cover sheet: Macro Hedge Accounting
As part of the deliberations on macro hedge accounting an overview of information required to understand the valuation of the risk position when based on a common risk management approach for interest rate risk will be discussed. Furthermore an analysis will be provided regarding how a net valuation approach for macro hedging can be applied to core demand deposits. Finally, approaches used in practice for setting transfer prices are explained and potential accounting implications for determining a valuation attributable to the hedged interest rate risk are derived.
There is no request for decisions from the Board in those papers.
Agenda paper 6:Macro Hedge Accounting: Cover paper
Agenda paper 6A: Macro Hedge Accounting: Information regarding the valuation of the risk position
Agenda paper 6B: Macro Hedge Accounting: Example of Applying a Valuation Approach: Core Demand Deposits
Agenda paper 6C: Macro Hedge Accounting: Setting Transfer Prices
 [Zip file]
Tuesday 20 and Wednesday 21 March
8 Cover sheet: Post-implementation reviews
This paper sets out how we intend to conduct the PIR for IFRS 8 and the reasons why the staff recommend that approach. In the paper we ask whether the Board approve the approach proposed and whether they have any queries on the PIR process or suggestions on how that process could be improved when applied to IFRS 8.
Agenda paper 8: Post-implementation reviews of IFRS 8: Update on progress made to February 2012  [PDF] Tuesday 20 March
9 Cover sheet: Effective dates and transition methods
The IASB will consider the disclosure requirements before an IFRS is mandatory and about the effect of transitional provisions when there is a change in accounting policy.
Agenda paper 9: Effective dates and transition: Cover memo
Agenda paper 9A: Effective dates and transition methods: Disclosures before an IFRS is mandatory
Agenda paper 9B: Effective dates and transition methods: Disclosure requirement on transitional provisions when there is a mandatory change in accounting policy
 [Zip file]
Tuesday 20 March
10 Agenda paper 10: Trustees Review of Efficiency and Effectiveness of the IFRS Interpretations Committee: Proposed new agenda criteria
Agenda paper 10A: Trustees Review of Efficiency and Effectiveness of the IFRS Interpretations Committee: Summary of Issues and Status
Agenda paper 10B: Trustees Review of Effectiveness and Efficiency of the IFRS Interpretations Committee: Feedback from IFRS Interpretations Committee and Summary
 [Zip file]
Wednesday 21 March

 

Documents