Global Standards for the world economy

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IASB Meeting June 2016

Meetings calendar

 IASB Meeting June 2016

Scheduled meeting of the Board.

The meeting will take place on the 20 and 22 June 2016

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


To register for this meeting, please send an email to 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 Webcast Afternoon Session Webcast
Monday 20 June 2016 n/a n/a 13:00–15:00
Wednesday 22 June 2016 09:00–13:45 n/a n/a

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 [PDF]
Agenda Paper 2A: Insurance Contracts: Level of aggregation for the measurement of the contractual service margin [PDF]
Agenda Paper 2B: Insurance Contracts: Changes in the carrying amount of the contractual service margin for insurance contracts without direct participation features [PDF]
Agenda Paper 2C: Insurance Contracts: Presentation and disclosure of insurance finance income or expenses [PDF]
Agenda Paper 2D: Insurance Contracts: Reinsurance contracts and the scope of the variable fee approach [PDF]
10 Agenda Paper 10: Conceptual Framework: Cover paper [PDF]
Agenda Paper 10A: Conceptual Framework: Summary of tentative decisions [PDF]
Agenda Paper 10B: Conceptual Framework: Definitions of income and expenses [PDF]
Agenda Paper 10C: Conceptual Framework: Information about financial performance [PDF]
12 Agenda Paper 12: IFRS Implementation Issues: IFRIC Update [PDF] 
Agenda Paper 12A: IFRS Implementation Issues: IAS 12 Income Taxes: Accounting for income tax consequences of payments on, and issuing costs of, financial instruments classified as equity [PDF]
18 Agenda Paper 18: Goodwill and Impairment: Cover paper [PDF]
Agenda Paper 18A: Goodwill and Impairment: Progress report: Goodwill and other intangible assets in a business combination [PDF]
Agenda Paper 18B: Goodwill and Impairment: Progress report: Improving the impairment requirements [PDF]
Agenda Paper 18C: Goodwill and Impairment: FASB Memo 5 - Identifiable Intangible Assets in a Business Combination for Public Business Entities and Not-for-Profit Entities [PDF]
Agenda Paper 18D: Goodwill and Impairment: FASB Memo 9 - Accounting for Goodwill for Public Business Entities and Not-for-Profit Entities [PDF]
Agenda Paper 18E: Goodwill and Impairment: FASB Memo 7 – Accounting for Goodwill Impairment [PDF]
n/a Financial Instruments with Characteristics of Equity [Oral Update]