Global Standards for the world economy

Tuesday 11 August 2020

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Meetings calendar

 IASB Meeting November 2011


Scheduled meeting of the IASB.

The meeting will take place on the  15 and 16 November

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 though the link above for a further 90 days. After 90 days, the recording will to be available from the relevant project pages.

Day Session time Register Session time Register
Tuesday 15 November 09:15 - 12:30 [GMT]    13:15 - 17:30 [GMT]   
Wednesday 16 November 09:00 - 11:30 [GMT]    12:30 - 17:15 [GMT]   

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     Date to be discussed
2 Agenda paper 2: Annual Improvements: Cover note: Issues discussed by the IFRS Interpretations Committee
Agenda paper 2A: Annual Improvements: IFRS 8 Operating Segments: Aggregation criteria and identification of the CODM�review of segment reporting from a US GAAP perspective
Agenda paper 2B: Annual Improvements�2010�2012 cycle : IAS 24 Related Party Disclosures�Key Management Personnel
Agenda paper 2C: Annual Improvements�2010-2012 cycle: IAS 7 Statement of Cash Flows�classification of interest paid that is capitalised as part of the cost of an asset
Agenda paper 2D: Annual Improvements: IAS 16 Meaning of receivable (recommendation to not proceed with Annual Improvement)
[Zip file]
Tuesday 15 November
3 Agenda paper 3: Annual Improvements: Meaning of the date of initial application: IFRS 10 Transitional requirements  [PDF] Tuesday 15 November
4 Agenda paper 4: Offsetting Financial Assets and Liabilities: Additional feedback received [PDF] Tuesday 15 November
5 Agenda paper 5: Put potions written on non-controlling interests: Guidance for the IFRS Interpretations Committee: possible paths forward [PDF] Wednesday 16 November
6 Agenda paper 6: Insurance Contracts: Residual margin series: Cover note
Agenda paper 6A: Insurance Contracts: Which changes in estimate adjust the residual margin?
Agenda paper 6B: Insurance Contracts: Residual margin � two approaches
Agenda paper 6C: Insurance Contracts: Allocation of residual margin
Agenda paper 6D: Insurance Contracts: Interest accretion on residual margin
[Zip file]
Tuesday 15 November
7 Agenda paper 7A: Macro Hedge Accounting: Alternatives for a business oriented model
Agenda paper 7B: Hedge Accounting: Use of non-GAAP information to report the performance of hedging activities
[Zip file]
Wednesday 16 November
8 Agenda paper 8: Leases: IFRS 1 � exemption for leases  [PDF] Tuesday 15 November
9 Agenda paper 9: Insurance Contracts: Cover note
Agenda paper 9A: Insurance Contracts: Disaggregation of Explicit Account Balances
[Zip file]
Wednesday 16 November
10 Agenda paper 10: Leases: Cover Mem
Agenda paper 10A: Leases: Consequential amendments for business combinations and borrowing costs, and transition requirements
Agenda paper 10B: Leases: Transition - secured borrowings

[Zip file]
Wednesday 16 November
11 Agenda Paper 11: Financial Instruments Classification and Measurement: Targeted improvements to IFRS 9  [PDF] Tuesday 15 November
12 Agenda paper 12: Mandatory effective date of IFRS 9 : Effective date of revised disclosure requirements [PDF] Tuesday 15 November