Global Standards for the world economy

Tuesday 07 July 2020

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IASB Meeting

Meetings calendar

 IASB Meeting October 2013

Scheduled meeting of the IASB.

The meeting will take place on the  29 October - 1 November 2013

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



To register for this meeting, please send an email to, with "IASB meeting" in the subject. Please state your name, company, and details of which days/sessions you would like to attend

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 4: Accounting for macro hedging:  Due process and permission to ballot [PDF]
5 Agenda Paper 5-5D: FI: Impairment [updated version of 5A added at 12.53 31 October] [Zip file]
6 Agenda paper 6-6C: Financial Instruments: Classification and Measurement [Zip file]
7 Agenda Paper 7: Revenue Recognition: Cover memo[PDF]
Agenda Paper 7A: Revenue Recognition: Constraint on estimates of variable consideration [PDF]   
Agenda paper 7A-Suplement: Revenue Recognition: Constraint on Estimates of Variable Consideration [PDF] [added 30 October]
Agenda Paper 7B: Revenue Recognition: Implementation Guidance: Licenses [PDF]   
Agenda Paper 7C: Revenue Recognition: Collectability [PDF]

8 Agenda Paper 8-8B: Disclosure Initiative:  Amendments to IAS 1 [Zip file]
9 Agenda Paper 9-9B: Rate-regulated Activities: Research project [Zip file]
10 Agenda paper 10: Annual improvements 2010–2012 cycle: IFRS 2 Share-based Payment—definition of performance condition: performance target achieved after the service period [PDF]
11 Agenda Paper 11: IFRIC Update [PDF]
12 Agenda Paper 12-12C: Proposed amendments to IFRS 10, IFRS 11 and IAS 28 [Zip file]

13 Agenda Paper 13-13B: Narrow-scope amendment: IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets—Clarification of acceptable methods of depreciation and amortisation [Zip file]
14 Agenda Paper 14: Defined Benefit Plans: Employee Contributions (Amendments to IAS 19 Employee Benefits): Due process consideration [PDF]
15 Agenda Paper 15: Annual Improvements (2012-2014 cycle):   IFRS 7 Financial Instruments: Disclosures—Servicing Contracts [PDF]
16 Agenda Paper 16: Annual Improvements to IFRSs—2012-2014 cycle:  IAS 19 Employee Benefits—Discount rate: Regional market issue [PDF]
17 Agenda Paper 17: Annual Improvements to IFRSs—2012-2014 cycle:  IFRS 7 Financial Instruments: Disclosure—Applicability of the Amendments to IFRS 7 to condensed interim financial statements [PDF]
18 Agenda Paper 18: Annual Improvements to IFRSs 2012–2014 cycle:  IFRS 5 Non-current Assets Held for Sale and Discontinued Operation –Change of disposal method [PDF]
20 Agenda Paper 20: IAS 1 Presentation of Financial Statements Current/non current classification of liabilities:  Summary of proposed amendment [PDF]
21 Agenda Paper 21: Separate Financial Instruments (Equity Method):  Other decisions and summary of due process followed [PDF]
22 Agenda Paper 22-22C: Rate-regulated Activities: Interim IFRS [Zip file]