Global Standards for the world economy

Saturday 11 July 2020

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Meetings calendar

 IASB Meeting May 2014


Scheduled meeting of the IASB.

The meeting took place on the 20 to 22 May 2014

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


A recording of this webcast / meeting will be available from the link below for a further year. After that time, the recording will be available from the relevant project pages.

Agenda papers

The following agenda papers were discussed at this meeting, to access, click on the titles below.


Agenda paper Title Date to be discussed
1 Agenda Paper 1: IASB Update [PDF]
2 Agenda Paper 2: Insurance Contracts: Cover note [PDF]
Agenda Paper 2A: Insurance Contracts: Contracts with participating features: Background [PDF]
Agenda Paper 2B: Insurance Contracts: Possible adaptations for contracts with participating features [PDF]
Agenda Paper 2C: Insurance Contracts: Non-targeted issues—Recognising the contractual service margin in profit or loss [PDF]
Agenda Paper 2D: Insurance Contracts: Non-targeted issues—fixed-fee service contracts, significant insurance risk, portfolio transfers and business combinations [PDF]

3 Agenda Paper 3: Leases: Cover Memo [PDF]
Agenda Paper 3A: Leases: Definition of a lease [PDF]
Agenda Paper 3B: Leases: Separating Lease and nonlease components [PDF]
Agenda Paper 3C: Leases: Initial direct costs [PDF]

10 Agenda Paper 10: Conceptual Framework: Cover paper [PDF
Agenda Paper 10A: Conceptual Framework: Elements of financial statements: definitions of asset and liability [PDF]
Agenda Paper 10B: Conceptual Framework: Recognition [PDF]
Agenda Paper 10C: Conceptual Framework: Elements—Approach to defining income and expense [PDF]
Agenda Paper 10D: Conceptual Framework: Reporting entity—General [PDF]
Agenda Paper 10E: Conceptual Framework: Reporting entity—Perspective [PDF]
Agenda Paper 10F: Conceptual Framework: Going concern [PDF]
Agenda Paper 10G: Conceptual Framework: Stewardship [PDF]
Agenda Paper 10H: Conceptual Framework: Reliability [PDF]
Agenda Paper 10I: Conceptual Framework: Prudence [PDF]
Agenda Paper 10J: Conceptual Framework: Chapters 1&3—Other possible changes [PDF]

12 Agenda Paper 12: IFRS IC – IAS 12 Recognition of Deferred Tax Assets for Unrealised Losses: Main Staff Paper—The issue, project summary and recommendation of the IFRS Interpretations Committee [PDF]
Agenda Paper 12A: IFRS IC – IAS 12 Recognition of Deferred Tax Assets for Unrealised Losses: Appendix A—Illustrative Examples [PDF]
Agenda Paper 12B: IFRS IC – IAS 12 Recognition of Deferred Tax Assets for Unrealised Losses: Appendix B—Summary of discussions of the Interpretations Committee on aspects on IAS 12 [PDF]
Agenda Paper 12C: IFRS IC – IAS 12 Recognition of Deferred Tax Assets for Unrealised Losses: Appendix C—Discussion of an approach that would achieve an accounting outcome that is consistent with the one that was recently proposed by the FASB [PDF]
13 Agenda Paper 13: The Equity Method of Accounting: Project scope [PDF]
14 Agenda Paper 14: Equity Method: Share of Other Net Asset Changes: Due process considerations [PDF]
15 Agenda Paper 15: Comprehensive review of the IFRS for SMEs: Cover paper [PDF]
Agenda Paper 15A: Comprehensive review of the IFRS for SMEs: Feedback from comment letters on the October 2013 ED [PDF]
16 Agenda paper 16: Agriculture: Bearer Plants:  IAS 8 disclosures on initial application [PDF]