Global Standards for the world economy

Tuesday 11 August 2020

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IASB meeting

Meetings calendar

 IASB Meeting September 2012


Scheduled meeting of the IASB.

The meeting will take place on 24 to 28 September 2012

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

NOTE: This afternoon’s education session on Impairment is postponed.


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
1 Agenda Paper 1:  IASB Update [PDF]
2 Agenda Paper 2: Insurance Contracts – Cover note [PDF]
Agenda Paper 2A: Insurance Contracts - Acquisition costs – accounting in the pre-coverage period [PDF]
Agenda Paper 2B: Insurance Contracts – Transition requirements [PDF]
Agenda Paper 2C: Insurance Contracts - Transition: Determination of the discount rate [PDF]
3 Agenda Paper 3: Leases cover paper
Agenda Paper 3A: Leases: sweep issues: sale and leaseback transactions
[Zip file]
Agenda Paper 3B: Leases: sweep issues: SLE approach and clasification of leases [PDF]

 4 Agenda Paper 4: Accounting for Macro Hedging: Cover sheet
Agenda Paper 4A: Accounting for Macro Hedging: Internal derivatives: role for external accounting?
Agenda Paper 4B: Accounting for Macro Hedging: Risk Limits: ineffectiveness versus unhedged position
[Zip file]
6 Agenda Paper 6: Financial Instruments: Classification and Measurement - Cover sheet [PDF]
Agenda Paper 6A: Financial Instruments: Classification and Measurement - Cover paper [PDF]
Agenda Paper 6B: Financial Instruments: Classification and Measurement- Relief to accelerate application of own credit requirements [PDF]
Agenda Paper 6C: Financial Instruments: Classification and Measurement - Additional issues for transition to IFRS 9 as a whole [PDF]
Agenda Paper 6D: Financial Instruments: Classification and Measurement- Due process considerations for proposing limited amendments to IFRS 9 [PDF]
Agenda Paper 6E: Financial Instruments: Classification and Measurement - Exposure Draft comment period and permission to begin the balloting process [PDF]
7 Agenda paper 7 - Revenue Recognition: Cover memo – September 2012
Agenda paper 7A: Revenue Recognition: Constraining the cumulative amount of revenue recognised
Addendum to paper 7A/162A: Constraining the cumulative amount of revenue recognised posted 1 Oct
Agenda paper 7B - Revenue Recognition: Collectability
Addendum to paper 7B/FASB Memo 162B: Collectibility posted 1 Oct
Agenda paper 7C - Revenue Recognition: Contracts with customers that contain nonrecourse, seller-based financing
Agenda paper 7D: Revenue Recognition – Time Value of Money
Agenda paper 7E - Revenue Recognition: Contract issues: Contract Combinations & Distribution Networks
[Zip file]

8 Agenda Paper 8: IFRS 11 – Acquisition of an interest in a joint operation [PDF]
10 Agenda Paper 10: IAS 28/ IFRS 10 Partial gain recognition on transactions with associates and joint arrangements [PDF]
11 Agenda Paper 11: IFRS 13 Annual improvements – Fair Value Measurement: scope of paragraph 52 (portfolio exception) [PDF]
12 Agenda Paper 12: IFRS Update report (July Meeting) [PDF]
 13 Agenda Paper 13: IAS 41 Agriculture: Cover Memo
Agenda Paper 13A: IAS 41 Agriculture: Agenda Proposal
Agenda Paper 13B: IAS 41 Agriculture: AOSSG Issues Paper on IAS 41
[Zip file]
 14 Agenda Paper 14: Conceptual Framework [PDF]
 15 Agenda paper 15: Rate Regulated Activities [PDF]
 16 Agenda Paper 16: Insurance Contracts – Cover note
Agenda Paper 16A: Insurance Contracts - Report on FASB meetings on insurance contracts held in July/ August 2012
Agenda Paper 16B: Insurance Contracts - Residual margin - Accretion of interest
Agenda Paper 16C: Insurance Contracts - Residual Margin—Rate of accretion of interest
Agenda Paper 16D: Insurance Contracts - Review draft or re-exposure
Agenda Paper 16E: Insurance Contracts - Due process summary for the insurance contracts project
Agenda Paper 16F:  Insurance Contracts - Disclosures: Overview and proposed drafting
Agenda Paper 16G: Insurance Contracts - Disclosures: Staff analysis
 [Zip file]

 17  Agenda Paper 17: Investment Entities – Sweep issues [PDF]