Global Standards for the world economy

Saturday 20 July 2019

Banner graphic

Meetings diary

Meetings calendar


 IASB Meeting July 2015

Scheduled meeting of the IASB.

The meeting took place on 20, 22 and 23 July 2015

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

Webcast

You can listen to this meeting webcast at any time. Click on the audio icon below and register. Registration is free. The webcast will be available online for a year after the meeting, expiring 25 June 2016.

 

Day Morning Session Webcast
Afternoon Session Webcast
20 July 2015     14:45 – 16:45 BST
22 July 2015 09:00 – 12:30 BST 13:30 – 15:15 BST
23 July 2015 10:30 – 12:00 BST 13:00 – 15:15 BST

Agenda papers

The following agenda papers were discussed at this meeting, to access, click on the titles below. Any changes to dates will be posted in red.

 

Agenda paper Title Recording
2 Agenda Paper 2: Insurance Contracts: Cover note [PDF]
Agenda Paper 2A: Insurance Contracts: Addressing the consequences of different effective dates of IFRS 9 and the new insurance contracts Standard: Background [PDF]
Agenda Paper 2B: Insurance Contracts: Addressing the consequences of different effectives dates of IFRS 9 and the new insurance contracts Standard: IFRS 4 approaches [PDF]
4 Agenda Paper 4: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging: Cover note [PDF]
Agenda Paper 4A: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging: Due process [PDF]
Agenda Paper 4B: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging: The process to identify information needs [PDF]
5 Agenda Paper 5: Financial Instruments with Characteristics of Equity research project [PDF]
Agenda Paper 5A: Relevance of identified features to particular assessments of financial position and financial performance [PDF]
6 Agenda Paper 6: 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): Project next steps [PDF]
7 Agenda Paper 7: Revenue from Contracts with Customers: Effective date of IFRS 15—comment letter summary, due process and permission to ballot [PDF]
9 Agenda Paper 9: Rate-regulated Activities: Revenue requirement—illustrative example [PDF]
Agenda Paper 9A: Rate-regulated Activities: Revenue requirement—illustrative example supplementary information [PDF] (posted 21/07/2015 Supplementary information)
12 Agenda Paper 12A: Narrow-scope amendment: IAS 12 Income Taxes—Recognition of Deferred Tax Assets for Unrealised Losses [PDF]
Agenda Paper 12B: Sale or contribution of assets between an investor and its associate or joint venture: Deferral of the effective date of the September 2014 Amendment [PDF]
Agenda Paper 12C: IFRS 5 Non-current Assets Held for Sale and Discontinued Operations: Next steps for a series of IFRS 5-related issues [PDF]
Agenda Paper 12D: IFRS 12 Disclosure of Interests in Other Entities: Proposal for an Annual Improvement: clarification of the scope of the disclosure requirements in IFRS 12 Disclosure of Interests in Other Entities [PDF]
13 Agenda Paper 13: IFRS Taxonomy Due Process[Education Session]: Cover paper [PDF]
Agenda Paper 13A: IFRS Taxonomy Due Process [PDF]
Agenda Paper 13B: IFRS Taxonomy Due Process[Education Session]: Supporting material for Agenda Paper 13A Summary Feedback [PDF]
Agenda Paper 13C: IFRS Taxonomy Due Process: Supporting material for Agenda paper 13A [PDF]
14 Agenda Paper 14: Research—provisions, contingent liabilities and contingent assets (IAS 37): Purpose of Education Session [PDF]
Agenda Paper 14A: Research—provisions, contingent liabilities and contingent assets (IAS 37): Project overview [PDF]
Agenda Paper 14B: Research—provisions, contingent liabilities and contingent assets (IAS 37): Possible problems with IAS 3 [PDF]
Agenda Paper 14C: Research—provisions, contingent liabilities and contingent assets (IAS 37): mplications of Conceptual Framework proposals [PDF]
15 Agenda Paper 15: 2015 Agenda Consultation: Permission to publish the Request for Views [PDF]
Documents
  • Agenda [Updated 13 July] [PDF]