Global Standards for the world economy

Wednesday 18 September 2019

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Meetings diary

Meetings calendar


 IASB Meeting September 2015

 

Scheduled meeting of the IASB.

The meeting will take place from 21 to 24 September 2015

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

Webcast 

You can listen to this meeting webcast at any time. Click on the audio icon below and register. Registration is free. The webcast will be available online for a year after the meeting, expiring 24 September 2016.

 

Day Morning Session Webcast Afternoon Session Webcast
21 September 2015 (IASB only)
11.15 - 13.15 BST
(IASB only)
14:00 - 18:00 BST
22 September 2015 (IASB only)
09:00 - 12:30 BST
N/A  
23 September 2015 (IASB FASB Meeting)
09:00 - 12:15 BST
(IASB FASB Meeting)
13:15 - 17:30 BST
24 September 2015 (IASB only)
09:00 - 15:45 BST
N/A  

Agenda papers to be discussed

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
2 Agenda Paper 2: Insurance Contracts: Cover Note [PDF]
Agenda Paper 2A: Insurance Contracts: Disaggregating changes arising from changes in market variables in the statement of comprehensive income—background [PDF]
Agenda Paper 2B: Insurance Contracts: Disaggregating changes arising from changes in market variables in the statement of comprehensive income—objective [PDF]
Agenda Paper 2C: Insurance Contracts: Disaggregating changes arising from changes in market variables in the statement of comprehensive income—Modification of the objective for contracts with no economic mismatches [PDF]
Agenda Paper 2D: Insurance Contracts: Disaggregating changes arising from changes in market variables in the statement of comprehensive income—other issues [PDF]
Agenda Paper 2E: Insurance Contracts: Accounting consequences of mitigating risks related to insurance contracts [PDF]

5 Agenda Paper 5: Financial Instruments with Characteristics of Equity: Cover note [PDF]
Agenda Paper 5A: Financial Instruments with Characteristics of Equity: Analysis of IAS 32 and outline of potential approaches [PDF]
7 Agenda Paper 7: Revenue from Contracts with Customers: Accounting for completed contracts on transition to IFRS 15—issues emerging from TRG discussions [PDF]
8 Agenda Paper 8: Research Programme: General Update [PDF]
10 Agenda Paper 10: Conceptual Framework: Extension of the comment period [PDF]
Agenda Paper 10A: ED IASB—Conceptual Framework for Financial Reporting [PDF]
Agenda Paper 10B: ED FASB—Conceptual Framework: Cover Memo : Initial Deliberations : Tentative Decisions to Date [PDF]
Agenda Paper 10C: ED FASB—Conceptual Framework: Presentation – Tentative Decisions to Date [PDF]
Agenda Paper 10D: ED FASB—Conceptual Framework: Measurement: Initial Deliberations: Tentative Decisions to Date [PDF]

11 Agenda Paper 11: Disclosure Initiative: Cover paper [PDF]
Agenda Paper 11A: Disclosure Initiative: Principles of Disclosure (POD) – Drafting of disclosure requirements—Cover Paper [PDF]
Agenda Paper 11B: Disclosure Initiative: Principles of Disclosure : Drafting of disclosure requirements – Chapter [x]—Approach to drafting disclosure requirements [PDF]
Agenda Paper 11C: Disclosure Initiative: Amendments to IAS 7—Cover Paper [PDF]
Agenda Paper 11D: Disclosure Initiative: Amendments to IAS 7— Reconciliation of liabilities arising from financing activities [PDF]
Agenda Paper 11E: Disclosure Initiative: IAS 7 amendments—Cash restrictions (disincentives) [PDF]
12 Agenda Paper 12: IFRS Implementation Issues: IFRIC Update [PDF]
13 Agenda Paper 13: Business Combinations (including the Post-implementation Review follow up projects): Cover paper [PDF]
Agenda Paper 13A: Business Combinations PIR: Definition of a business research project: Project plan — Approach to the project [PDF]
Agenda Paper 13B: Business Combinations PIR: Goodwill and impairment research project: Project plan — Approach to the project [PDF]
Agenda Paper 13C: Business Combinations PIR: Clarifying the definition of a Business; Initial Deliberations; Project Summary [PDF]
Agenda Paper 13D: Business Combinations PIR: Accounting for Identifiable Intangible Assets in a Business Combination for Public Business Entities and Not-for-Profit Entities : Project status update [PDF]
Agenda Paper 13E: Business Combinations PIR: Accounting for Goodwill for Public Business Entities and Not-for-Profit Entities: Initial Deliberations: Potential Model for Subsequent Measurement of Goodwill for Public Business Entities and Not-for-Profits [PDF]
14 Agenda Paper 14: Insurance Contracts: IFRS 9 and IFRS 4: Different effective dates of IFRS 9 and the new insurance contracts Standard: Overview [PDF]
Agenda Paper 14A: Insurance Contracts: IFRS 9 and IFRS 4: Different effective dates of IFRS 9 and the new insurance contracts Standard: Feedback from user outreach and submissions [PDF]
Agenda paper 14B: Insurance Contracts: IFRS 9 and IFRS 4: Different effective dates of IFRS 9 and the new insurance contracts Standard: The Overlay Approach [PDF]
Agenda paper 14C: Insurance Contracts: IFRS 9 and IFRS 4: Different effective dates of IFRS 9 and the new insurance contracts Standard – Deferral approach [PDF]
Agenda paper 14D: Insurance Contracts: IFRS 9 and IFRS 4: Different effective dates of IFRS 9 and the new insurance contracts Standard – Comparative summary of the Overlay Approach and the Deferral Approach [PDF]
Agenda paper 14E: Insurance Contracts: IFRS 9 and IFRS 4: Different effective dates of IFRS 9 and the new insurance contracts Standard: Due process and permission to ballot [PDF]

15 Agenda Paper 15: Present value measurements — discount rates research: Cover note [PDF]
Agenda Paper 15A: Present value measurements — discount rates research: Summary of findings and the next steps [PDF]
Agenda Paper 15B: Present value measurements — discount rates research: Draft Research Paper [PDF]
Agenda Paper 15C: Present value measurements — discount rates research: Stakeholder views [PDF]
16 Agenda Paper 16: Insurance Contracts: Project updates [PDF]
Agenda Paper 16A: Insurance Contracts: FASB/IASB Joint Meeting: Insurance Contracts Project Update [PDF]
Agenda Paper 16B: Insurance Contracts: IASB Insurance Contracts Project Update [PDF]
17 Agenda Paper 17A: Disclosure Initiative: An overview of the Disclosure Initiative [PDF]
Agenda Paper 17B: Disclosure Initiative: Disclosure Framework: Redeliberations/Initial Deliberations: Board’s Decision Process and Entity’s Decision Process [PDF]
Agenda Paper 17C: Disclosure Initiative: Disclosure Framework: Redeliberations: Board’s Decision Process [PDF]
Agenda Paper 17D: Disclosure Initiative: Initial Deliverations: Entity’s Decision Process [PDF]

Documents
  • Agenda [PDF] (updated 15 September)