Global Standards for the world economy

Friday 22 January 2021

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Meetings calendar

 IASB / FASB Meeting September 2011


Scheduled meeting of the IASB / FASB

The meeting will take place on the 19 - 23 September

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


21 September: Technical problems with the live webcast have now been fixed.

A full recording of the meeting will also be available on this website after the meeting.


Observers:  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.


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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 Morning Session Register Afternoon Session Register
Monday 19 September n/a    yes   
Tuesday 20 September yes    yes   
Wednesday 21 September n/a    yes   
Thursday 22 September yes    n/a   

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: Leases: Cover note
Agenda paper 2A: Leases: Scope - inventory
Agenda paper 2B: Leases: Presentation: Lessor Statement of Financial Position
Agenda paper 2C: Leases: Lessor Statement of Cash Flows
Agenda paper 2D: Leases: Applicability of Financial Asset Guidance to the Right to Receive Lease Payments
Agenda paper 2E: Leases: Lessor Subsequent Measurement Issues
Agenda paper 2F: Leases: Lessor accounting: residual value guarantees
Agenda paper 2G: Leases: Lessee Transition
 [Zip file]
Monday 19 September and Wednesday 21 September
3 Agenda paper 3: Insurance Contracts: Cover note
Agenda paper 3A: Insurance Contracts: Report back on FASB single margin discussions
Agenda paper 3B: Insurance Contracts: Risk adjustment: objective and disclosures
Agenda paper 3C: Insurance Contracts: Risk adjustment: techniques and inputs
Agenda paper 3D: Insurance Contracts: Disclosures
 [Zip file]
Monday 19 September
4 Agenda paper 4: Impairment: Cover note
Agenda paper 4A: Impairment: Outreach Summary
Agenda paper 4B: Impairment: Three-bucket Approach: Purchased/originated loans at lower credit quality
Agenda paper 4C: Impairment: Three-bucket Approach: Transfer between buckets
[Zip file]
Wednesday 21 September
5 Agenda paper 5: Stripping costs interpretation: Board approval of IFRIC 20 [PDF] Tuesday 20 September
6 Agenda paper 6: Put options written over non-controlling interests [PDF] Tuesday 20 September
7 Agenda paper 7: Annual Improvements: Cover Note
Agenda paper 7B: IAS 16—revaluation method: proportionate restatement
Agenda paper 7C: IAS 24—the meaning of key management personnel
Agenda paper 7D: IFRS 2—vesting/non-vesting conditions
Agenda paper 7E: IFRS 8—reconciliation of segment assets
Agenda paper 7F: IAS 7—classification of interest paid that is capitalised
Agenda paper 7G: IAS 36—harmonise disclosures between VIU and FVLCTS
Agenda paper 7H: IAS 1—current / non-current classification of debt
Agenda paper 7I: IAS 12—recognising deferred tax assets for unrealised losses on AFS debt securities
Agenda paper 7J: IFRS 2—review of requests
Agenda paper 7K: IFRS 8—aggregation criteria and identification of the CODM
Agenda paper 7L: Annual Improvements: 2010-2012 cycle: Issues that the Committee recommends should not lead to amendments within the scope of the Annual Improvements process
[Zip file]
Thursday 22 September
8 Agenda paper 8: Offsetting: Cover note
Agenda paper 8A: Offsetting: IAS 32 Application guidance
Agenda paper 8A-AppxA: Offsetting: Reproduction of Agenda Paper 6D from the July 2011 IASB meeting
Agenda paper 8A-AppxB: Offsetting: Reproduction of Agenda Paper 6C from the July 2011 IASB meeting
Agenda paper 8A-AppxC: Offsetting: Reproduction of Agenda Paper 6B from the July 2011 IASB meeting
Agenda paper 8B: Offsetting: Consequential amendments
Agenda paper 8C: Offsetting: Disclosures: Transition and effective date
Agenda paper 8D: Offsetting: Due process considerations
  [Zip file]
Tuesday 20 September
9 Agenda paper 9: Macro hedging: Cover Paper
Agenda paper 9A: Macro Hedging: Risk Management Overview
Agenda paper 9B: Macro Hedging: Tension between Hedge Accounting and Risk Management
Agenda paper 9C: Macro Hedging: Conceptual Alternatives
 [Zip file]
Thursday 22 September
10 Agenda paper 10: IFRS Interpretations Committee Update [PDF] Tuesday 20 September
12 Agenda paper 12: IFRS 1 (Interpretations Committee): IFRS 1 First-time Adoption of IFRSs: Prospective application provisions for first-time adopters  [PDF] Thursday 22 September
14 Agenda paper 14: Hedge Accounting: Disclosures: Dynamic strategies  [PDF] Tuesday 20 September
15 Agenda paper 15: Hedge Accounting: Transition  [PDF] Tuesday 20 September
16 Agenda paper 16: Hedge Accounting: Credit Risk: Cover note
Agenda paper 16A: Hedge Accounting: Credit Risk: Insurance approach
Agenda paper 16B: Hedge Accounting: Credit Risk: Deemed credit adjustment
Agenda paper 16C: Hedge Accounting: Credit Risk:Comparison and alternatives
 [Zip file]
Tuesday 20 September