Global Standards for the world economy

Saturday 16 January 2021

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Meetings calendar

 IASB meeting (joint meeting with FASB)


The January IASB meeting will take place on the 18 - 21 January 2010.

Monday 18 January (afternoon only), Tuesday 19 January (all day) and Wednesday 20 January (morning only) will be used for a joint IASB/FASB meeting

Agenda papers

The following agenda papers were discussed, to access, please click on the titles below.

Agenda paper Title    
2 Agenda papers 2 to 2J: Fair Value Measurement [Zip File]
3 Agenda papers 3 to 3D: Consolidation [Zip File]
4 Agenda paper 4: Revenue Recognition: Cover note[PDF]
Agenda paper 4A: Revenue Recognition: Disclosure [PDF]
Agenda paper 4B: Revenue Recognition: Summary of proposed disclosures [PDF]
5 Agenda paper 5: Financial Instruments with Characteristics of Equity: Cover memo (please note this has been reposted on 12 January to clarify that there will no longer be an Agenda paper 5B at this meeting. None of the content of the paper has change [PDF]
Agenda paper 5A: Financial Instruments with Characteristics of Equity: Approach 4.2—Classification of instruments an entity will settle by issuing its own shares [PDF]
Revised Appendix B to Agenda paper 5A: Financial instruments with characteristics of equity [PDF]
Agenda paper 5C: Financial Instruments with Characteristics of Equity: Classification of a subsidiary’s equity instruments in consolidation [PDF]
Agenda paper 5D: Financial Instruments with Characteristics of Equity: Economic Compulsion [PDF]
6 Agenda paper 6: Insurance Contracts: Cover note [PDF]
Agenda paper 6A: Insurance Contracts: Measurement objective and risk adjustment [PDF]
Agenda paper 6B: Insurance Contracts: Residual margins [PDF]
Agenda paper 6C: Insurance Contracts: Policyholder Behaviour [PDF]
Agenda paper 6D: Insurance Contracts: Timetable for Board discussions [PDF]
7 Agenda paper 7: Financial Statement Presentation: Cover note [PDF]
Agenda paper 7A: Financial Statement Presentation: Disaggregation by function and nature and segment disclosures [PDF]
Agenda paper 7B: Financial Statement Presentation: Financial services entity issues [PDF]
Agenda paper 7C: Financial Statement Presentation: Costs and benefits [PDF]
8 Agenda papers 8 to 8C: Financial Instruments: Phase 3 – hedge accounting [Zip File]
9 Agenda paper 9: Leases: Cover memo (revised 11 January)[PDF]
Agenda paper 9B: Leases: Subsequent measurement of leases with options and contingent rentals under amortised cost [PDF]
Agenda paper 9C: Leases: Scope – Exclusion of short-term leases [PDF]
Agenda paper 9D: Leases: Lessor accounting–investment properties [PDF]
10 Agenda paper 10: Financial instruments – Replacement of IAS 39: Classification and measurement: financial liabilities [PDF]
Agenda paper 10A: Financial instruments – Replacement of IAS 39: Classification and measurement: financial liabilities—summary of IASB discussion to date [PDF]
Agenda paper 10B: Accounting for Financial Instruments: Classification and measurement: financial liabilities [PDF]
11 Agenda paper 11 (including appendices I and II): Derecognition: Education Session - Offsetting of financial assets and financial liabilities [PDF] 
12 Agenda paper 12: Post-employment Benefits: Cover note [PDF]
Agenda paper 12A: Post-employment Benefits: Disclosures [PDF]
Agenda paper 12B: Post-employment Benefits: Termination Benefits [PDF]
13 Agenda paper 13: Discontinued Operations: Comment Period of the Exposure Draft [PDF]
14 Agenda paper 14: Financial Statement Presentation: Net Debt Information [PDF]
15 Agenda paper 15: IFRS 1 Consequential Amendment from IFRS 7: Comment Letter Analysis [PDF]
Addendum to Agenda paper 15: IFRS 1 Consequential Amendment from IFRS 7
16 Agenda paper 16: Agenda paper 16: Accounting for Financial Instruments: Hedge Accounting: Timetable for Hedge Accounting Discussions [PDF]