IASB Meeting April 2015

Scheduled meeting of the IASB.

The meeting took place on the 27 to 29 April 2015

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

Webcast

You can listen to the webcast any time. Simply click on the audio icon below and register. Registration is free. The recordings of this webcast / meeting will be available  below for a year, expiring 29 April 2016.

Day	Morning Session	Webcast	Afternoon Session	Webcast
27 April 2015			16:15 - 17:00 BST
28 April 2015			13:30 - 16:15 BST
29 April 2015	09:00 - 12:45 BST		13:45 - 14:30 BST

Agenda papers to be discussed

The Agenda Papers discussed at this meeting and recordings of the sessions are available below. 

Agenda paper	Title	Recording
6	Fair value measurement: Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13): Illustrative Example for IFRS 13 —Portfolios [PDF]
7 7A 7B	Revenue from Contracts with Customers: Cover Paper [PDF] Revenue from Contracts with Customers: Effective date of IFRS 15 [PDF] Revenue from Contracts with Customers: Collectability considerations [PDF]
11 11A 11B 11C 11D 11E 11F 11G 11H 11I	Disclosure Initiative: Cover Paper [PDF] Disclosure Initiative: Materiality - Due process steps and permission to ballot the Exposure Draft of a draft Practice Statement [PDF] Disclosure Initiative: Materiality - Aligning the definition and additional paragraphs for IAS 1 [PDF] Disclosure Initiative: Principles of Disclosure – Aggregation and summarisation of information [PDF] Disclosure Initiative - Materiality and Principles of Disclosure: Supporting Material for Agenda Papers 11B and 11C [PDF] Disclosure Initiative: Principles of Disclosure - Content of the notes [PDF] Disclosure Initiative: Principles of Disclosure - Drafting of disclosure requirements – cover paper [PDF] Disclosure Initiative: Principles of Disclosure - Drafting of disclosure requirements – IAS 16 Property, Plant and Equipment [PDF] Disclosure Initiative: Principles of Disclosure – Drafting of disclosure requirements – IFRS 3 Business Combinations [PDF] Disclosure Initiative: Principles of Disclosure - Disclosure principles and objectives [PDF]
12A 12B 12C 12D	Proposed narrow-scope amendment: IAS 40 Investment Property—can a property under construction be transferred from inventory to investment property when there is an evident change in use? [PDF] Annual Improvements to IFRS (2016–2018 Cycle): Proposal to discontinue the Annual Improvements to IFRS 2014–2016 cycle and to initiate the Annual Improvements to IFRS 2015–2017 Cycle [PDF] Draft Interpretation for IAS 12 Income Taxes—Accounting for uncertainties in income taxes: Summary of due process followed and technical matters agreed by the IFRS Interpretations Committee [PDF] IFRIC Update [PDF]
14	High Inflation: Project recommendation [PDF]

Documents