Global Standards for the world economy

Tuesday 04 August 2020

Banner graphic

Meetings calendar

 IASB Meeting July 2013


Scheduled meeting of the IASB.

The meeting took place on the  23 to 25 July 2013

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

Agenda papers

The following agenda papers were discussed at this meeting, to access, click on the titles below.

Agenda paper Title     Listen
1 Agenda paper 1: IASB Update [PDF]
4 Agenda paper 4A: Accounting for Macro Hedging:  Portfolio revaluation approach through Other Comprehensive Income (OCI) [PDF]
Agenda paper 4B: Accounting for Macro Hedging; Disclosures [PDF]
5 Agenda Paper 5: Financial Instruments: Impairment: Cover note [PDF]
Agenda paper 5A: Impairment: Outreach Feedback Summary
Agenda paper 5B: Impairment: Outreach Feedback Summary—Fieldwork [PDF] 
Agenda paper 5C: Impairment: Comment Letter Summary [PDF] 
Agenda paper 5D: Accounting for Financial Instruments: Impairment (AFIIMP): Feedback Summary
6 Agenda paper 6: Classification & Measurement: Project plan for joint redeliberations [PDF]
Agenda paper 6A: Classification & Measurement: ‘Own credit’ and IFRS 9 effective date [PDF]

7 Agenda paper 7: Revenue Recognition:  Cover memo – July 2013 [PDF]
Agenda Paper 7A: Revenue recognition: Collectability [PDF]
Agenda Paper 7A-Addendum: Revenue Recognition: Collectibility [added at 10.15 on 23 July 2013] [PDF]
Agenda Paper 7B: Revenue Recognition: Accounting for contracts that do not meet Step 1 of the revenue model [PDF]
Agenda paper 7C: Revenue Recognition: Constraint – minimums requirements [PDF]

8 Agenda paper 8: Comprehensive review of the IFRS for SMEs:  Due process steps and permission for balloting [PDF]
9 Agenda paper 9: Rate-regulated Activities – Rate Regulation;  Request for Information response summary [PDF]
12 Agenda paper 12: Post-implementation review: IFRS 3 Business Combinations [PDF]
13 Agenda paper 13: Annual Improvements to IFRSs—2010-2012 Cycle: Summary of due process followed [PDF]
14 Agenda paper 14: IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets: Variable payments for the separate acquisition of property, plant and equipment and intangible assets [PDF]
15 Agenda paper 15: IAS 28 Investments in Associates and Joint Ventures:  Elimination of gains arising from ‘downstream’ transactions [PDF]