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IASB Meeting October 2016

Meetings calendar

 IASB Meeting October 2016

Scheduled meeting of the Board.

The meeting took place on 18-19 October 2016

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

Webcast Registration

Recordings of this meeting are 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
18 October 2016 09:00 - 13:15
14.15 - 17:00
19 October 2016 09.00 - 13.15
14:15 - 17:45

Agenda papers discussed

The following agenda papers were discussed at the meeting. To access them click on the titles below. Any changes to dates will be posted in red.


Agenda paper Title Listen
5 Agenda Paper 5: Financial Instruments with Characteristics of Equity: Cover note
Agenda Paper 5A: Financial Instruments with Characteristics of Equity: Summary of discussions to date
Agenda Paper 5B: Financial Instruments with Characteristics of Equity: Alternative settlement outcomes within the control of the entity
7 Agenda Paper 7:  IFRS for SMEs Standard: Timing of the next review of the IFRS for SMEs Standard
8 Agenda Paper 8: Research Programme
10 Agenda Paper 10: Conceptual Framework: Cover paper
Agenda Paper 10A: Conceptual Framework: Summary of tentative decisions
Agenda Paper 10B: Conceptual Framework: Testing the proposed asset and liability definitions—matters arising
Agenda Paper 10C: Conceptual Framework: Testing the proposed asset and liability definitions—illustrative examples
Agenda Paper 10D: Conceptual Framework: Executory contracts
Agenda Paper 10E: Conceptual Framework: Unit of account
Agenda Paper 10F: Agenda reference not used
Agenda Paper 10G: Conceptual Framework: Asymmetry
Agenda Paper 10H: Conceptual Framework: Materiality
11 Agenda Paper 11: Disclosure Initiative: Principles of Disclosure: Comment period for the Discussion Paper
Agenda Paper 11A: Disclosure Initiative: Materiality: Cover Paper
Agenda Paper 11B: Disclosure Initiative: Materiality: Audience, focus and definition
Agenda Paper 11C: Disclosure Initiative: Materiality: Primary users’ needs and expectations
Agenda Paper 11D: Disclosure Initiative: Materiality: The Materiality Process
Agenda Paper 11E: Disclosure Initiative: Materiality:Primary financial statements versus notes and aggregation / disaggregation of information
Agenda Paper 11F: Disclosure Initiative: Materiality: Accounting policy disclosures
Agenda Paper 11G: Disclosure Initiative: Materiality: Comparative versus corresponding approach and conflicts with local regulations
Agenda Paper 11H: Disclosure Initiative: Materiality: Interim reporting
Agenda Paper 11I: Disclosure Initiative: Materiality: Publicly available information

12 Agenda Paper 12: IFRIC Update
Agenda Paper 12A: IFRS Implementation Issues: Ratification of the IFRIC Interpretation
Agenda Paper 12A(i): IFRS Implementation Issues: Post-ballot draft: IFRIC Interpretation Foreign Currency Transactions and Advance Consideration
Agenda Paper 12A(ii): IFRS Implementation Issues: Foreign Currency Transactions and Advance Consideration—Due Process
Agenda Paper 12B: IFRS Implementation Issues: IFRS 9 Financial Instruments and IAS 28 Investments in Associates and Joint Ventures—Long-term interests
Agenda Paper 12C: IFRS Implementation Issues: IAS 16 Property, Plant and Equipment
24 Agenda Paper 24: 2015 Agenda Consultation: Permission to publish the Feedback Statement
27 Agenda Paper 27: Clarifications to IFRS 8 Operating Segments arising from the post-implementation review: Two sweep issues: consistent information about reportable segments and increasing the number of line items