Global Standards for the world economy

Sunday 28 February 2021

Banner graphic

IASB Meeting February 2017

Meetings calendar

 IASB Meeting February 2017

Scheduled meeting of the International Accounting Standards Board.

Date: 22 to 23 February 2017

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
22 February 2017 09:00 - 13:15
14:15 - 16:00
23 February 2017 n/a n/a 12:45 - 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
2 Agenda Paper 2: Insurance Contracts: Cover note
Agenda Paper 2A: Insurance Contracts: Changes to the contractual service margin
Agenda Paper 2B: Insurance Contracts: Narrow exemption for the grouping of regulatory-affected pricing of insurance contracts
Agenda Paper 2C: Insurance Contracts: Responding to the external editorial review [Updated on 22 February 2017 with editorial corrections]
3 Agenda Paper 3: Symmetric Prepayment Options: Due process steps
5 Agenda Paper 5: Financial Instruments with Characteristics of Equity project: Cover note
Agenda Paper 5A: Financial Instruments with Characteristics of Equity project: Summary of discussions to date
Agenda Paper 5B: Financial Instruments with Characteristics of Equity research project: Contractual terms
Agenda Paper 5C: Financial Instruments with Characteristics of Equity project: Accounting within equity
7 Agenda Paper 7: Post-implementation Review of IFRS 13 Fair Value Measurement: Due process steps followed during Phase 1 of the PIR
8 Agenda Paper 8: Research Programme: Research Update
9 Agenda Paper 9: Rate-regulated Activities: Cover note and summary of the model
Agenda Paper 9A: Rate-regulated Activities: The model’s general approach
Agenda Paper 9B: Rate-regulated Activities: Scope of the model
Agenda Paper 9C: Rate-regulated Activities: Recognition of regulatory assets and regulatory liabilities
Agenda Paper 9D: Rate-regulated Activities: Recognition—illustrative examples
10  Agenda Paper 10: Cover paper
Agenda Paper 10A: Conceptual Framework: Summary of tentative decisions
Agenda Paper 10B: Conceptual Framework: Measurement Appendix A: Cash-flow-based measurement techniques
Agenda Paper 10C: Conceptual Framework: Review of exisiting Standards for potential inconsistencies with the revised Conceptual Framework
Agenda Paper 10D: Effects of the revised Conceptual Framework
Agenda Paper 10E: Conceptual Framework: Minor comments on concepts supporting asset and liability definitions
Agenda Paper 10F: Conceptual Framework: Due process summary for the Conceptual Framework for Financial Reporting
12 Agenda Paper 12A: IFRS 9 Financial Instruments: Modification or exchange of financial liabilities: Interpretations Committee tentative decisions
Agenda Paper 12B: IFRS Implementation Issues: IFRS 9 Financial Instruments: IFRS 9 Impairment – application of the requirements in paragraph B5.5.40(c) of IFRS 9
13 Agenda Paper 13: Definition of a Business: Summary of the comments received