Global Standards for the world economy

Tuesday 19 November 2019

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IASB Meeting April 2016

Meetings calendar


 IASB Meeting April 2016

Scheduled meeting of the IASB.

Date: 19 to 21 April 2016

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

 

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 links below for a year. After a year, the recording will be available on request.

The audio of individual paper discussions will be available on the site permanently.

 

Day Morning Session Webcast Afternoon Session Webcast
19 April 2016 10:15-12:00 13:00-16:45
20 April 2016 09:00-12:45 13:45-17:45
21 April 2016 09:15-13:15 14:15-14:45 [included in the 
Morning Session]

Agenda papers to be discussed

The following agenda papers were 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 Listen
5 Agenda Paper 5: Financial Instruments with Characteristics of Equity: Cover note
Agenda Paper 5A: Financial Instruments with Characteristics of Equity: Scope of separate presentation requirements for liabilities that depend on the residual amount
Agenda Paper 5B: Financial Instruments with Characteristics of Equity: Attribution of profit or loss and other comprehensive income to classes of equity claims other than ordinary shares
Agenda Paper 5C: Financial Instruments with Characteristics of Equity: Agenda Consultation feedback
8 Agenda Paper 8: Research Programme: General Update
9 Agenda Paper 9: Rate-regulated Activities: Project update and responses to the agenda consultation
10 Agenda Paper 10: Conceptual Framework: Cover note
Agenda Paper 10A: Conceptual Framework: Purpose and status of the Conceptual Framework
Agenda Paper 10B: Conceptual Framework: Approach to redeliberations
Agenda Paper 10C: Conceptual Framework: Approach to redeliberations—Measurement
Agenda Paper 10D: Conceptual Framework: Approach to redeliberations—Reporting financial performance
Agenda Paper 10E: Conceptual Framework: Approach to redeliberations—Concepts for liabilities and equity
11 Agenda Paper 11: Disclosure Initiative: Cover note
Agenda Paper 11A: Disclosure Initiative: Feedback Summary on Exposure Draft: IFRS Practice Statement Application of Materiality to Financial Statements
Agenda Paper 11B: Disclosure Initiative: Disclosures about restrictions on cash and about liquidity
12 Agenda Paper 12: IFRIC Update
Agenda Paper 12A: IFRS Implementation Issues: Classification of liabilities
14 Agenda Paper 14: Insurance and IFRS 9: Cover note
Agenda Paper 14A: Insurance and IFRS 9: Summary of the Board’s decisions and staff recommendations
Agenda Paper 14B: Insurance and IFRS 9: The overlay approach
Agenda Paper 14C: Insurance and IFRS 9: Temporary exemption from IFRS 9—Qualifying criteria
Agenda Paper 14D: Insurance and IFRS 9: Temporary exemption from IFRS 9—Disclosures
17 Agenda Paper 17: Discount Rates—Agenda Consultation feedback
18 Agenda Paper 18: Goodwill and Impairment: Cover Paper
Agenda Paper 18A: Goodwill and Impairment: The pre-acquisition headroom approach to impairment testing
20 Agenda Paper 20: Pollutant pricing Mechanisms: Project update and responses to the agenda consultation
21 Agenda Paper 21: Primary Financial Statements: Comment letter analysis
22 Agenda Paper 22: IAS 37 Provisions, Contingent Liabilities and Contingent Assets: Agenda Consultation Feedback
23 Agenda Paper 23: Business Combinations under Common Control: Cover paper
Agenda Paper 23A: Business Combinations under Common Control: Method(s) of accounting for BCUCC
Agenda Paper 23B: Business Combinations under Common Control: Application of the predecessor method
24 Agenda Paper 24A: Agenda Consultation: Summary of April 2016 Agenda Papers
Agenda Paper 24B: Agenda Consultation: Effect of comments received on setting the work plan
Agenda Paper 24C: Agenda Consultation: Overview of investor feedback [updated on 18 April to correct a footnote error]
Agenda Paper 24D: Agenda Consultation: Online survey—results and demographic profile of respondents
Agenda Paper 24E: Agenda Consultation: Comments received on IFRS 5
Agenda Paper 24F: Agenda Consultation: New project suggestions




25 Agenda Paper 25A: Disclosure Initiative—Changes in Accounting Policies and Estimate: Distinction between changes in accounting policies and changes in accounting estimates
Agenda Paper 25B: Disclosure Initiative—Changes in Accounting Policies and Estimate: Changes in accounting estimates: disclosures

Documents