Global Standards for the world economy

Friday 22 January 2021

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Meetings calendar

 IASB Meeting September 2014


Scheduled meeting of the IASB.

The meeting will take place on the 22-24 September 2014

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


Webcast recordings are available from the relevant project pages, or from the table below.

Agenda papers 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 Date to be discussed
2 Agenda Paper 2: Insurance Contracts: Cover note [PDF]
Agenda Paper 2A: Insurance Contracts: Book yield and effective yield approaches to presenting interest expense in profit or loss [PDF]
Agenda Paper 2B: Insurance Contracts: Illustrative examples of book yield and effective yield approaches [PDF]
Agenda Paper 2C: Insurance Contracts: Use of OCI for contracts with participating features [PDF]
Agenda Paper 2D: Insurance Contracts:  Should there be a book yield approach for determining interest expense in profit or loss? [PDF]
Agenda Paper 2E: Insurance Contracts: Premium-allocation approach: revenue recognition pattern [PDF]
Agenda Paper 2F: Insurance Contracts: Determination of interest expense in the premium-allocation approach [PDF]
8 Agenda Paper 8: Research Programme: Update – Cover Paper [PDF]
Agenda Paper 8A: Research Programme: Project Update [PDF]
Agenda Paper 8B: Research Programme: Business combinations under common control:  Update on the research project [PDF]
Agenda Paper 8C: Research Project: Post-employment benefits: Accounting for new pension plan designs [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 bases [PDF]
Agenda Paper 10C: Conceptual Framework: Measurement—Selection of a measurement basis [PDF]
Agenda Paper 10D: Conceptual Framework: Measurement—Use of a single or default measurement basis [PDF]
Agenda Paper 10E: Conceptual Framework: Measurement—Initial measurement [PDF]
Agenda Paper 10F: Conceptual Framework: Implications of long-term investment for the Conceptual Framework [PDF]
Agenda Paper 10G: Conceptual Framework: Equity - cover paper [PDF]
Agenda Paper 10H: Conceptual Framework: Equity - consequences of approaches [PDF]
Agenda Paper 10I: Conceptual Framework: Distinction between liabilities and equity [PDF]
Agenda Paper 10J: Conceptual Framework: Equity – additional analysis and examples [PDF]
Agenda Paper 10K: Conceptual Framework: Equity - Classes and accounting requirements within equity [PDF]

11  Agenda Paper 11: Disclosure Initiative: Cover note [PDF]
Agenda Paper 11A: Disclosure Initiative:  Materiality: Cover paper [PDF]
Agenda Paper 11A(a): Disclosure Initiative:  Materiality— Responses from National Standard Setters [PDF]
Agenda Paper 11A(b): Disclosure Initiative:  Materiality— Presentation on Issues and Observation on Materiality [PDF]
Agenda Paper 11A(c): Disclosure Initiative: Materiality—Accounting Policy Disclosures [PDF]
Agenda Paper 11B: Disclosure Initiative: Amendments to IAS 7: Cover Paper [PDF]
Agenda Paper 11B(a): Disclosure Initiative: Amendments to IAS 7—Disclosure about restrictions on cash and cash equivalents [PDF] 
Agenda Paper 11B(b): Disclosure Initiative: Amendments to IAS 7—Summary of Due Process [PDF]
Agenda Paper 11C: Disclosure Initiative: Proposed amendments to IAS 1: feedback summary [PDF]

12  Agenda Paper 12A: IFRS IC Issues: IFRIC Update [PDF]
Agenda Paper 12B: IFRS IC Issues: IAS 21—Foreign exchange restrictions and hyperinflation [PDF]
Agenda Paper 12C: IFRS IC Issues: Narrow-scope amendment: IAS 1 Presentation of Financial Statements—Classification of liabilities:  Summary of due process [PDF]
Agenda Paper 12D: IFRS IC Issues: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors: Distinction between a change in accounting policy and a change in accounting estimate [PDF]
Agenda Paper 12E: IFRS IC Issues: Matters Arising from the IFRS Interpretations Committee: Classification of a hybrid financial instrument by the holder [PDF]
Agenda Paper 12F: IFRS IC Issues: Post-implementation review IFRS 3 Business Combinations: Summary of comments received [PDF]
Agenda Paper 12G: IFRS IC Issues: Post-implementation Review IFRS 3 Business Combinations: Academic literature review [PDF]


Related information

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