Global Standards for the world economy

Sunday 28 February 2021

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IASB Meeting November 2016

Meetings calendar

 IASB Meeting November 2016

Scheduled meeting of the Board.

The meeting will take place on 14-16 November 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 Watch Afternoon Session Watch
14 November 2016 n/a n/a 14:15 - 17:30
15 November 2016 09:00 - 12:30
13:30 - 16:15
16 November 2016 11:30 - 12:30
13:30 - 17:15

Agenda papers

The following agenda papers were discussed at this week's meeting, to access, click on the titles below.


Agenda paper Title Listen
2 Agenda Paper 2: Insurance Contracts: Cover note
Agenda Paper 2A: Insurance Contracts: Methodology - external testing of draft IFRS 17
Agenda Paper 2B: Insurance Contracts: Results - external testing of draft IFRS 17
Agenda Paper 2C: Insurance Contracts: Level of aggregation
Agenda Paper 2D: Insurance Contracts: Experience adjustments
Agenda Paper 2E: Insurance Contracts: Transition issues
Agenda Paper 2F: Insurance Contracts: Mitigating financial risks reflected in insurance contracts
Agenda Paper 2G: Insurance Contracts: Other sweep issues
Agenda Paper 2H: Insurance Contracts: Mandatory effective date of IFRS 17
5 Agenda Paper 5: Financial Instruments with Characteristics of Equity research project : Cover note
Agenda Paper 5A: Financial Instruments with Characteristics of Equity research project: Summary of discussions to date
Agenda Paper 5B: Financial Instruments with Characteristics of Equity research project: Exception in Paragraphs 16A – 16D of IAS 32
10 Agenda Paper 10: Conceptual Framework: Cover paper
Agenda Paper 10A: Conceptual Framework: Summary of tentative decisions
Agenda Paper 10B: Conceptual Framework: Liability definition and supporting concepts—background information
Agenda Paper 10C: Conceptual Framework: Liability definition and supporting concepts—the ‘no practical ability to avoid’ criterion
Agenda Paper 10D: Conceptual Framework: Liability definition and supporting concepts—reducing the risk of further changes
Agenda Paper 10E: Conceptual Framework Liability definition and supporting concepts—other topics
Agenda Paper 10F: Conceptual Framework: Testing the proposed asset and liability definitions—illustrative examples
Agenda Paper 10G: Conceptual Framework: Effects of the proposed changes to the Conceptual Framework on preparers
11 Agenda Paper 11: Disclosure Initiative: Materiality: Cover paper
Agenda Paper 11A: Disclosure Initiative: Materiality: Errors
Agenda Paper 11B: Disclosure Initiative: Materiality: Covenants
Agenda Paper 11C: Disclosure Initiative: Materiality: Stewardship
Agenda Paper 11D: Disclosure Initiative: Materiality: Recognition and measurement
Agenda Paper 11E: Disclosure Initiative: Materiality: Entities applying IFRS for SMEs Standard
Agenda Paper 11F: Disclosure Initiative: Materiality: Status and form of the guidance
12 Agenda Paper 12A: IFRS Implementation Issues: IFRS 9 Financial Instruments and IAS 28 Investments in Associates and Joint Ventures—Long-term interests—Due process steps
Agenda Paper 12B: IFRS Implementation Issues: Property, Plant and Equipment: Proceeds before Intended Use—Due process steps
21 Agenda Paper 21: Primary Financial Statements: Cover paper
Agenda Paper 21A: Primary Financial Statements: Analysis of financial statements presentation
Agenda Paper 21B: Primary Financial Statements: Use of performance measures
Agenda Paper 21C: Primary Financial Statements: Literature Review
Agenda Paper 21D: Primary Financial Statements: Summary of outreach on scope of project
Agenda Paper 21E: Primary Financial Statements: Ten possible approaches presented during outreach