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Meetings calendar

 IASB Meeting October 2014


Scheduled meeting of the IASB.

The meeting will take place on the 22 to 24 October 2014

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

This webcast has now finished. A recording of this webcast / meeting will be available from the link below for a further 90 days. After 90 days, the recording will be available from the relevant project pages.


Day Morning Session Listen Afternoon Session Listen
Wednesday 22 October 10:30 - 13:00 (BST) 14:00 - 17:30 (BST)
Thursday 23 October 09:00 - 12:45 (BST) 13:45 - 17:00 (BST)
Friday 24 October 09:00 - 11:00 (BST)


Agenda papers discussed

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


Agenda paper Title Recording
1 Agenda Paper 1: IASB Update [PDF]
2 Agenda Paper 2: Insurance Contracts: Cover note [PDF]
Agenda Paper 2A: Insurance Contracts: Insurance Contracts-transition [PDF]
3 Agenda Paper 3: Leases: Cover note [PDF]
Agenda Paper 3A: Leases: Definition of a lease [PDF]
4 Agenda Paper 4A: Investment Entities: Cover note [PDF]
Agenda Paper 4B: Investment Entities: Exemption from preparing consolidated financial statements [PDF]
Agenda Paper 4C: Investment Entities: Investment-related services [PDF]
Agenda Paper 4D: Investment Entities: Application of the equity method [PDF]
Agenda Paper 4E: Investment Entities: Due process considerations [PDF]

5 Agenda Paper 5: Comprehensive review of the IFRS for SMEs: Cover paper [PDF]
Agenda Paper 5A: Comprehensive review of the IFRS for SMEs: Scope, accounting policy options, and new and revised IFRSs [PDF]
8 Agenda Paper 8: Research Programme: Update—Cover Paper [PDF]
Agenda Paper 8A: Research Project: Foreign Currency Translation—Cover Paper [PDF]
Agenda Paper 8A(a): Research Project: Foreign Currency Translation—Long-term monetary items [PDF]
Agenda Paper 8A(b): Research Project: Foreign Currency Translation—Proposal for a comprehensive review [PDF]
Agenda Paper 8A(c): Research Project: Foreign Currency Translation—Other issues [PDF]
Agenda Paper 8A(d): Research Project: Foreign Currency Translation—The KASB Papers [PDF]
Agenda Paper 8B: Research Project: Financial Instruments with Characteristics of Equity: Scope and next steps [PDF]
Agenda Paper 8C: Research Programme: Project Update [PDF]
10 Agenda Paper 10: Conceptual Framework: Cover paper [PDF]
Agenda Paper 10A: Conceptual Framework: Summary of tentative decisions [PDF]
Agenda Paper 10B: Conceptual Framework: Measurement—Measurement bases [PDF]
Agenda Paper 10C: Conceptual Framework: Review of the existing IFRSs for potential inconsistencies with the Conceptual Framework Exposure Draft – Cover paper [PDF]
Agenda Paper 10D: Conceptual Framework: Summary of potential inconsistencies between the existing IFRSs and the Conceptual Framework Exposure Draft [PDF]
Agenda Paper 10E: Conceptual Framework: Proposed amendments—Updating references to the Framework [PDF]
Agenda Paper 10F: Conceptual Framework: Proposed amendments – Clarifying the term ‘reliability’ [PDF]
Agenda Paper 10G: Conceptual Framework: Proposed amendments – IAS 1 and IAS 8 [PDF]
Agenda Paper 10H: Conceptual Framework: Due process summary for the Conceptual Framework Exposure Draft [PDF]

11 Agenda Paper 11: Disclosure Initiative: Cover paper [PDF]
Agenda Paper 11A: Disclosure Initiative: Principles of Disclosure: Cover paper [PDF]
Agenda Paper 11A(a): Disclosure Initiative: Principles of Disclosure: role of the primary financial statements and the notes [PDF]
Agenda Paper 11A(b): Disclosure Initiative: Principles of Disclosure (POD)—Communication principles [PDF]
Agenda Paper 11A(c): Disclosure Initiative: Principles of Disclosure: issues relating to cash flow statements and related disclosures [PDF]
Agenda Paper 11B: Disclosure Initiative: Amendments to IAS 1: Cover paper [PDF]
Agenda Paper 11B(a): Disclosure Initiative: Amendments to IAS 1: analysis on amendments arising from the Disclosure Initiative [PDF]
Agenda Paper 11B(b): Disclosure Initiative: Amendments to IAS 1: analysis on amendment arising from presentation of items of OCI of equity-accounted investments [PDF]
Agenda Paper 11B(c) Disclosure Initiative: Amendments to IAS 1: due process steps & balloting [PDF]
12 Agenda Paper 12: IFRIC Update [PDF]