Global Standards for the world economy

Monday 23 September 2019

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IASB

Meetings calendar


 IASB Meeting March 2015

 

Scheduled meeting of the IASB.

The meeting will take place on the 17 to 19 March 2015

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

 

Agenda Papers

The following Agenda Papers were discussed at this week's meeting, to access, click on the titles below. Any changes to dates were posted in red.

 

Agenda Paper Title Recording
1 IASB Update [PDF] -
2 Agenda Paper 2: Insurance Contracts: Cover note [PDF]
Agenda Paper 2A: Insurance Contracts: Adaptations for insurance contracts that provide policyholders with investment returns: Background and scope [PDF]
Agenda Paper 2B: Insurance Contracts: Adaptations for insurance contracts that provide policyholders with investment returns: Proposed accounting for CSM and OCI [PDF] [re-posted due to editorial fault 11/03/15]
Agenda Paper 2C: Insurance Contracts: Adaptations for insurance contracts that provide policyholders with investment returns: Recognition of contractual service margin in profit or loss [PDF]
3 Agenda Paper 3: Leases: Cover Memo [PDF]
Agenda Paper 3A: Leases: Due Process, Re-exposure and Permission to Draft [PDF]
Agenda Paper 3B: Leases: Sweep Issue: Disclosures on Transition [PDF]
4 Agenda Paper 4: Dynamic Risk Management: Comment letter analysis [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): Comment letter analysis and feedback received from users [PDF]
7 Agenda Paper 7: Revenue from Contracts with Customers: Cover paper—issues emerging from TRG discussions [PDF]
Agenda Paper 7A: Revenue Recognition: Practical Expedients Upon Transition – Contract Modifications and Completed Contracts [PDF]
Agenda Paper 7B: Revenue Recognition: Sales Tax Presentation: Gross versus Net [PDF]
Agenda Paper 7C: Revenue from Contracts with Customers: Non-cash consideration—issues emerging from TRG discussions [PDF]
FASB Memo No.1: Revenue Recognition—Noncash Consideration: Determining the Measurement Date for Noncash Consideration [PDF]
Agenda Paper 7D: Revenue from Contracts with Customers: Collectability considerations – issues emerging from TRG discussions [PDF]
FASB Memo No.1: Revenue Recognition—Collectibility: Accounting for Cash Received [PDF]
Agenda Paper 7E: Revenue from Contracts with Customers: Principal versus agent considerations—issues emerging from TRG discussions [PDF]
FASB Memo No.1: Revenue Recognition—Gross Versus Net Revenue Reporting: Research Update [PDF]

8 Agenda Paper 8: Research Programme: General Update [PDF]
10 Agenda Paper 10: Conceptual Framework: Sweep issues [PDF]
11 Agenda Paper 11: Disclosure Initiative: Cover paper [PDF]
Agenda Paper 11A: Disclosure Initiative: Practice Statement: Application of materiality to financial statements [PDF]
Agenda Paper 11B: Disclosure Initiative: Role of the financial statements excluding the notes [PDF]
Documents

 

Related information

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