Global Standards for the world economy

Friday 22 January 2021

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IASB meeting

Meetings calendar

 IASB Meeting October 2012


Scheduled meeting of the IASB.

The meeting will take place on the  15 to 19 October 2012

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

NOTE: The Classification and Measurement Session which was due to start at 09.30 Thursday will now start at 10am


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

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: Insurance Contracts: Cover note for joint meeting [PDF]
Agenda Paper 2A: Insurance Contracts: Presentation in statement of comprehensive income – comparison of methods [PDF]
Agenda Paper 2B: Insurance Contracts: Presentation in statement of comprehensive income—non-claims fulfilment costs [PDF]
Agenda Paper 2C: Insurance Contracts: Presentation in statement of comprehensive income—acquisition costs [PDF]
Agenda Paper 2D: Insurance Contracts: Premium allocation approach – discount rate follow-up [PDF]
Agenda Paper 2F: Insurance Contracts: Overview of decisions on participating contracts [PDF]

4 Agenda Paper 4: Accounting for Macro Hedging: Cover Sheet [PDF]
Agenda Paper 4A: Accounting for Macro Hedging: Credit risk and floating leg considerations (Steps 8 and 9) [PDF]
Agenda Paper 4B: Accounting for Macro Hedging: Treatment of unrecognised items: loan commitments and pipeline trades [PDF]
5 Agenda Paper 5A: Impairment: Feedback Summary [PDF]
Agenda Paper 5B: Impairment: Summary of decisions to date (information only) [PDF]

6 Agenda Paper 6 : Classification and Measurement: Cover [PDF]
Agenda Paper 6A: Classification and Measurement:  Update on Board's individual decisions [PDF]
Agenda Paper 6B: Classification and Measurement: Sweep issue – regulated interest rates [PDF]

7 Agenda Paper 7: Revenue Recognition: Cover paper [PDF]
Agenda Paper 7A: Revenue Recognition: Contract modifications [PDF]
Agenda Paper 7B: Revenue Recognition: Measures of progress [PDF]

8 IFRIC Update
9 Agenda Paper 9: Due Process Papers (Annual Improvements and IAS 28): Cover note [PDF]
Agenda Paper 9A: Due Process: Equity method: share of other net asset changes (Amendments to IAS 28 Investments in Associates and Joint Ventures) [PDF]
Agenda Paper 9B: Due Process: Annual Improvements to IFRSs 2011-2013 cycle [PDF]
10 Agenda Paper 10: Insurance Contracts: Cover note for IASB meeting [PDF]
Agenda Paper 10A: Insurance Contracts: Adaptions for the measurement of financial instruments with discretionary participation features [PDF]
Agenda Paper 10B: Insurance Contracts: Transition—overview and proposed drafting [PDF]
Agenda Paper 10C: Insurance Contracts: Redesignation and reclassification of financial assets [PDF]
Agenda Paper 10D: Insurance Contracts: Transition – ancillary issues [PDF]
Agenda Paper 10E: Insurance Contracts:  Transition—Effective date, comparative financial statements and early application [PDF]
Agenda Paper 10F: Insurance Contracts: An introduction to agenda paper 2A/90A [PDF]
11 Agenda Paper 11: IAS 8 – Effective date and transition methods: Recommendation to withdraw the ballot draft [PDF]