Global Standards for the world economy

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Meeting diary

Meetings calendar

 IASB Meeting February 2016

Scheduled meeting of the IASB.

The meeting took place on the 16 to 17 February 2016

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


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 Full Webcast Afternoon Session Full Webcast
16 February 2016 9:30 - 14:15 (GMT) n/a n/a
17 February 2016 9:00 - 12:00 (GMT) 13:00 - 15:00 (GMT)

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 Recordings
2 Agenda Paper 2: Insurance Contracts: Cover note [PDF]
Agenda Paper 2A: Insurance Contracts: Background to the insurance contracts project [PDF]
Agenda Paper 2B: Insurance Contracts: Overview of the new insurance contracts Standard [PDF]
Agenda Paper 2C: Insurance Contracts: Comparison of the IASB’s tentative decisions with the comment letter summary [PDF]
Agenda Paper 2D: Insurance Contracts: The development of the accounting model for insurance contracts [PDF]
Agenda Paper 2E: Insurance Contracts: Assessing the changes since the 2013 ED [PDF]
Agenda Paper 2F: Insurance Contracts: Due process summary and permission to begin the balloting process for the insurance contracts standard [PDF]
5 Agenda Paper 5: Financial Instruments with Characteristics of Equity: Cover note [PDF]
Agenda Paper 5A: Financial Instruments with Characteristics of Equity: Presentation: Subclasses of liabilities including presenting income and expense arising from particular types of liabilities [PDF]
Agenda Paper 5B: Financial Instruments with Characteristics of Equity: Presentation: Attribution of profit or loss and other comprehensive to sub-classes of equity [PDF]
Agenda Paper 5C: Financial Instruments with Characteristics of Equity: Claims with conditional alternative settlement outcomes [PDF]

12 Agenda Paper 12: IFRS Implementation Issues: IFRIC Update [PDF]
Agenda Paper 12A: IFRS Implementation Issues: IFRS 9 Financial Instruments and IAS 28 Investments in Associates and Joint Ventures—Measurement of long-term interests: Measurement of interests in associates and joint ventures that, in substance, form part of the net investment [PDF]
Agenda Paper 12B: IFRS Implementation Issues: IAS 1 Presentation of Financial Statements Current/non current classification of liabilities: Conditions that are tested after the end of the reporting period [PDF]
18 Agenda Paper 18: Goodwill and Impairment: Cover paper [PDF]
Agenda Paper 18A: Goodwill and Impairment: Identifying and measuring intangible assets acquired in a business combination [PDF]
Agenda Paper 18B: Goodwill and Impairment: Subsequent accounting for goodwill [PDF]
Agenda Paper 18C: Goodwill and Impairment: Improving the impairment requirements for goodwill and other non-current, non-financial assets [PDF]