Global Standards for the world economy

Friday 22 November 2019

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Meetings diary

Meetings calendar


 IASB Meeting June 2015

 

The meeting took place from 22 to 25 June 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
22 June 2015 12:45 - 14:45 (BST)
23 June 2015   12:15 - 17:30 (BST)
24 June 2015 09:00 - 12:30 (BST) 13:30 - 16:00 (BST)
25 June 2015 09:30 - 13:45 (BST)

Agenda papers discussed

The following agenda papers were discussed at this week's meeting.  To access them, 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: Application of the general model to contracts with participation features [PDF]
Agenda Paper 2B: Insurance Contracts: Variable fee approach for direct participation contracts [PDF]
Agenda Paper 2C: Insurance Contracts: Recognition of contractual service margin in profit or loss for contracts with participation features [PDF]
Agenda Paper 2D: Insurance Contracts: Hedging of risks related to insurance activities [PDF]
Agenda Paper 2E: Insurance Contracts: Application of IFRS 9 Financial Instruments before the new insurance contracts Standard [PDF]
Agenda Paper 2F: Insurance Contracts: Use of IFRS 4 Insurance Contracts to address the consequences of applying IFRS 9 Financial Instruments before the new insurance contracts Standard [PDF]
Agenda Paper 2G: Insurance Contracts: The complexity of deferring the effective date of IFRS 9 Financial Instruments for the insurance industry [PDF]

4
Agenda Paper 4: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging: Due process [PDF] [deferred to July]
5
Agenda Paper 5: Financial Instruments with Characteristics of Equity research project: Cover note [PDF]
Agenda Paper 5A: Financial Instruments with Characteristics of Equity research project: Features of claims [PDF]
6
Agenda Paper 6: Pollutant Pricing Mechanisms (formerly Emissions Trading Schemes): Cover note [PDF]
Agenda Paper 6A: Pollutant Pricing Mechanisms (formerly Emissions Trading Schemes): Why do we need a fresh approach? [PDF]
Agenda Paper 6B: Pollutant Pricing Mechanisms (formerly Emissions Trading Schemes): Comparison of possible approaches—a simplified example [PDF]
7
Agenda Paper 7: Revenue from Contracts with Customer: Cover paper [PDF]
Agenda Paper 7A: Revenue from Contracts with Customer: Principal versus Agent Considerations [PDF]
Agenda Paper 7B: Revenue from Contracts with Customer: Clarifications to IFRS 15 —Summary of Due Process [PDF]

8
Agenda Paper 8: Research Programme: General Update [PDF]
Agenda Paper 8A: Research Programme : Project Update [PDF]
Agenda Paper 8B(i): Performance reporting: Project considerations [PDF]
Agenda Paper 8B(ii): Research project on Performance Reporting: Review [PDF]
11
Agenda Paper 11: Disclosure Initiative: Cover paper [PDF]
Agenda Paper 11A: Disclosure Initiative: Proposed amendments to IAS 7 - Feedback summary [PDF]
Agenda Paper 11B: Disclosure Initiative: Amendments to IAS 7—final amendments to changes in ‘debt’ [PDF]
Agenda Paper 11C: Disclosure Initiative : Principles of Disclosure - Content of Discussion Paper (Education Session) [PDF]
Agenda Paper 11D: Disclosure Initiative: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors—restatement of comparatives for mandatory changes in accounting policies [PDF]
Agenda Paper 11E: Disclosure Initiative: Guidance issued after 2005: high level summary of application and transitional provisions [PDF]
Agenda Paper 11F: Principles of Disclosures: Comparability of disclosures [PDF]
Agenda Paper 11G: Disclosure Initiative: Principles of Disclosure - Non-IFRS information [PDF]
12
Agenda Paper 12: IFRS Implementation Issues: IFRIC Update [PDF]
Agenda Paper 12A: Draft Interpretation of IAS 21 The Effects of Changes in Foreign Exchange Rates–Foreign Currency Transactions and Advance Consideration :  Summary of due process followed and technical matters agreed by the IFRS Interpretations Committee [PDF]
Agenda Paper 12B: Narrow-scope amendment: IAS 12 Income Taxes—Recognition of Deferred Tax Assets for Unrealised Losses:  Summary of the Interpretations Committee’s recommendations [PDF]
Agenda Paper 12B(i): Narrow-scope amendment: IAS 12 Income Taxes—Recognition of Deferred Tax Assets for Unrealised Losses—Proposed amendments to IAS 12 [PDF]
Agenda Paper 12C: Narrow-scope amendment: IFRS 8 Operating Segments Clarifications arising from the PIR: Summary of due process [PDF]
13
Agenda Paper 13: The Equity Method of Accounting: Project plan and methodology [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 37 [PDF]
Agenda Paper 14C: Research—provisions, contingent liabilities and contingent assets (IAS 37): Implications of Conceptual Framework proposal[PDF]
[deferred to July]
Documents