Global Standards for the world economy

Monday 26 August 2019

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Meetings diary

Meetings calendar


 IASB Meeting May 2015

 

Scheduled meeting of the IASB.

The meeting took place on 18 to 20 May 2015

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

Webcast

You can listen to this meeting's 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 20 May 2016.

 

Day Morning Session Webcast Afternoon Session Webcast
18 May 2015     16:00 - 17:30 BST
19 May 2015 09:00 - 12:45 BST 13:45 - 17:45 BST
20 May 2015 09:00 - 12:45 BST 13:45 - 15:45 BST

Agenda papers to be discussed

The following agenda papers will be 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 Recording
2 Agenda Paper 2: Insurance Contracts: Cover note [PDF]
Agenda Paper 2A: Insurance Contracts: Application of variable fee approach: Mutualisation [PDF]
Agenda Paper 2B: Insurance Contracts: Application of variable fee approach: revenue [PDF]
Agenda Paper 2C: Insurance Contracts: Application of variable fee approach: transition [PDF]
Agenda Paper 2D: Insurance Contracts: Proposed accounting for indirect participation contracts [PDF]
Agenda Paper 2E: Insurance Contracts: Presentation of interest expense for contracts with participation features—whether to provide an accounting policy choice [PDF]
Agenda Paper 2F: Insurance Contracts: Update on the interaction between IFRS 9 Financial Instruments and Insurance Contracts project [PDF]

4 Agenda Paper 4: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging: Proposed project plan [PDF]
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: Identifying the challenges and setting out an approach [PDF]
Agenda Paper 5B: Financial Instruments with Characteristics of Equity research project: Project status and scope [PDF]
7 Agenda Paper 7: Revenue from Contracts with Customers: Cover note [PDF]
Agenda Paper 7A: Revenue from Contracts with Customers: Principal versus agent considerations—issues emerging from TRG discussions [PDF]
9 Agenda Paper 9: Rate-regulated Activities: Research Project: Cover note [PDF]
Agenda Paper 9A: Rate-regulated Activities: Research Project: Project status and next steps [PDF]
Agenda Paper 9B: Rate-regulated Activities: Research Project: Developing a revenue approach [PDF]

11 Agenda Paper 11: Disclosure Initiative: Cover Paper [PDF]
Agenda Paper 11A: Disclosure Initiative–Principles of Disclosure (POD): Distinction between changes in accounting policies and changes in accounting estimates [PDF]
Agenda Paper 11B: Disclosure Initiative–Principles of Disclosure (POD): Changes in accounting estimates: new disclosures [PDF]
Agenda Paper 11C: Disclosure Initiative: Principles of Disclosure – Review of IAS 8 – Reference material: Results of two surveys [PDF]
Agenda Paper 11D: Disclosure Initiative: Principles of Disclosure – Disclosure of accounting policies [PDF]
Agenda Paper 11E: Disclosure Initiative: Principles of Disclosure – Presentation on the face or in the notes? [PDF]

12 Agenda Paper 12A: IFRS Implementation Issues: Annual Improvements to IFRS 2014–2016 Cycle: Due process steps followed [PDF]
Agenda Paper 12B: IFRS Implementation Issues: Proposed narrow-scope amendment: IAS 40 Investment Property—transfers of investment property: Due process steps followed [PDF]
Agenda Paper 12C: IFRS Implementation Issues: Post-implementation Review of IFRS 8 Operating Segments: Staff recommendations for potential amendment of the Standard [PDF]
15 Agenda Paper 15: IFRS 2 Share-based Payment Research Project: Approach to the research [PDF]
Documents