IASB Meeting December 2016

Scheduled meeting of the Board.

The meeting will take place on the 13 to 14 December 2016

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 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	Watch	Afternoon Session	Watch
Tuesday 13 December 2016	10:15 - 13:00		14:00 - 17:15
Wednesday 14 December 2016	08:30 - 12:45		13:30 - 16:00

Agenda papers

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
	Oral update: Revenue from Contracts with Customers
5	Agenda Paper 5: Financial Instruments with Characteristics of Equity: Cover note Agenda Paper 5A: Financial Instruments with Characteristics of Equity: Summary of discussions to date Agenda Paper 5B: Financial Instruments with Characteristics of Equity: Application of the Gamma approach to derivatives on ‘own equity’
9	Agenda Paper 9: Rate-regulated Activities: Cover note and summary of the model Agenda Paper 9A: Rate-regulated Activities: Overview of the core features of the model Agenda Paper 9B: Rate-regulated Activities: Responding to issues raised in ASAF discussions
10	Agenda Paper 10: Conceptual Framework: Cover paper Agenda Paper 10A: Conceptual Framework: Summary of tentative decisions Agenda Paper 10B: Conceptual Framework: Measurement—redrafting the factors to consider in selecting a measurement basis Agenda Paper 10C: Conceptual Framework: Measurement: suggested redraft of parts of Chapter 6 Agenda Paper 10D: Conceptual Framework: Measurement: comparison of suggested redraft of parts of Chapter 6 with the Exposure Draft Agenda Paper 10E: Conceptual Framework: Business activities and long-term investment Agenda Paper 10F: Conceptual Framework: Concepts of capital and capital maintenance Agenda Paper 10G: Conceptual Framework: Derecognition
11	Agenda Paper 11: Disclosure Initiative: Cover paper Agenda Paper 11A: Disclosure Initiative: Proposed clarifications to the definition of materiality and due process summary Agenda Paper 11B: Disclosure Initiative: Materiality : Prior period information Agenda Paper 11C: Disclosure Initiative: Materiality - Due process steps followed Agenda Paper 11D: Disclosure Initiative: Disclosures about restrictions on cash and cash equivalents
12	Agenda Paper 12: IFRS Implementation Issues: IFRIC Update Agenda Paper 12A: IFRS Implementation Issues: Pension amendments to IAS 19 and IFRIC 14: Cover Memo Agenda Paper 12B: IFRS Implementation Issues: Proposed amendments to IAS 19 and IFRIC 14: Analysis of comments on IFRIC 14 amendments Agenda Paper 12C: IFRS Implementation Issues: Proposed amendments to IAS 19 and IFRIC 14: Analysis of comments on IAS 19 amendments Agenda Paper 12D: IFRS Implementation Issues: Proposed amendments to IAS 19 and IFRIC 14 - Transition requirements, first-time adoption and effective date Agenda Paper 12E: IFRS Implementation Issues: Proposed amendments to IAS 19 and IFRIC 14 - Due process steps Agenda Paper 12F: IFRS Implementation Issues: IFRS 9 Financial Instruments: Symmetric ‘make whole’ and fair value prepayment options and the assessment of the SPPI condition—Feedback received from the IFRS Interpretations Committee and possible next steps
21	Agenda Paper 21: Primary Financial Statements: Scope of the project – Cover note Agenda Paper 21A: Primary Financial Statements: Scope of the project— statement(s) of financial performance’ Agenda Paper 21B: Primary Financial Statements : Scope of the project— Other primary financial statements and segment reporting
25	Agenda Paper 25: Proposed IFRS Taxonomy Update – 2015/2016 Common practice project

Documents