Global Standards for the world economy

Tuesday 12 November 2019

Banner graphic

IASB Meeting May 2016

Meetings calendar


 IASB Meeting May 2016

Scheduled meeting of the Board.

The meeting will take place on the 17 to 19 May 2016

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

Observers:

To register for this meeting, please send an email to meetings@ifrs.org. 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 [registration links will be available shortly]. 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
Tuesday 17 May 2016 n/a n/a 13:00-18:00
Wednesday 18 May 2016 09:00-13:15
14:00-16:00
Thursday 19 May 2016 09:00-12:45
13:30-15:00

 

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
4 Agenda Paper 4: Dynamic Risk Management—Agenda consultation
5 Agenda Paper 5: Financial Instruments with Characteristics of Equity
7 Agenda Paper 7: Revenue from Contracts with Customers
[Oral Update]
10 Agenda Paper 10: Conceptual Framework: Cover Note
Agenda Paper 10A: Conceptual Framework: Summary of tentative decisions
Agenda Paper 10B: Conceptual Framework: Chapters 1 and 2—Introduction
Agenda Paper 10C: Conceptual Framework: Stewardship
Agenda Paper 10D: Conceptual Framework: Prudence
Agenda Paper 10E: Conceptual Framework: Measurement uncertainty
11 Agenda Paper 11: Disclosure Initiative: Cash restrictions—Agenda Consultation
13 Agenda Paper 13: Definition of a business: Agenda Consultation
14 Agenda Paper 14: Insurance Contracts and IFRS 9: Cover Note
Agenda Paper 14A: Insurance Contracts and IFRS 9: Summary of the Board’s decisions and staff recommendations
Agenda Paper 14B: Insurance Contracts and IFRS 9: Reassessment of eligibility for the temporary exemption from applying IFRS 9
Agenda Paper 14C: Insurance Contracts and IFRS 9: Fixed expiry dates and other aspects of the temporary exemption and the overlay approach
Agenda Paper 14D: Insurance Contracts and IFRS 9: Relief for investors in associates and joint ventures
Agenda Paper 14E: Insurance Contracts and IFRS 9: First-time adopters of IFRS Standards: Applicability of the overlay approach and temporary exemption
Agenda Paper 14F: Insurance Contracts and IFRS 9: Due process steps and permission for balloting
15 Agenda Paper 15: Post-employment Benefits: Comments received on research project—Agenda Consultation
16 Agenda Paper 16: Share-based Payment: Project Update and Agenda Consultation Feedback
Agenda Paper 16A: Share-based Payment: Report on research so far
18 Agenda Paper 18: Goodwill and Impairment: Cover paper, includes feedback from the 2015 Agenda Consultation
Agenda Paper 18A: Goodwill and Impairment: Progress Report: Improving the impairment requirements
Agenda Paper 18B: Goodwill and Impairment: Quantitative study on goodwill and impairment prepared by the ASBJ/EFRAG staff
Agenda Paper 18C: Goodwill and Impairment: Appendices prepared by the ASBJ/EFRAG staff to accompany their quantitative study on goodwill and impairment

19 Agenda Paper 19A: Income Taxes: Education Session
Agenda Paper 19B: Income Taxes: Appendix A: Various Accounting Models for Income Taxes
Agenda Paper 19C: Income Taxes: Appendix B: Feedback from Investor Outreach
Agenda Paper 19D: Income Taxes: Appendix C: Investor Survey Questionnaire
Agenda Paper 19E: Income Taxes: Appendix D: Income Taxes feedback from the 2015 Agenda Consultation
21 Agenda Paper 21: Primary Financial Statements—Proposed approach to research the project
24 Agenda Paper 24: Agenda Consultation: Summary of May 2016 Agenda Papers
Agenda Paper 24A: Agenda Consultation: developing the draft work plan [revised on 11 May]
Agenda Paper 24B: Agenda Consultation: Interval between agenda consultations
Agenda Paper 24C: Agenda Consultation: Potential new projects
Agenda Paper 24D: Agenda Consultation: Extractive Activities
Agenda Paper 24E: Agenda Consultation: Foreign Currency Translation: Comment letter analysis—feedback received from the Agenda Consultation process
Agenda Paper 24F: Agenda Consultation: High Inflation: Comment letter analysis—feedback received from the Agenda Consultation process
Agenda Paper 24G: Agenda Consultation: High Inflation: Comment letter analysis—feedback received from the Agenda Consultation process: Appendix B






 
26 Agenda Paper 26: Agenda Consultation: Equity Method of Accounting