IASB Board Meeting 22-23 January 2003 IASB Offices, London
Agenda Wednesday 22 January 2003
- Amendments to IAS 32 and IAS 39, Financial Instruments.Discussion of comment letters received continued from the December 2002 meeting
- First-time Application of IFRS.Discussion of comment letters received and staff proposals for the final standard
- Convergence - Short-Term Project.Convergence issues relating to IAS 20, Government Grants and Disclosure of Government Assistance, and assets held for disposal.
- Business Combinations - Phase II.
Agenda Thursday 23 January 2003
- Convergence - Pension Issues.
- Insurance Contracts - Phase I.Some insurers issue contracts that do not transfer sufficient insurance risk to qualify as insurance contracts. The Board will discuss whether it should, in phase I, address the following features of some of these contracts: participation features and cancellation and renewal options.
- Insurance Contracts - Phase II.Discussion of the verall direction for phase II.
- Revenue and Liability Recognition.
Agenda Friday 24 January 2003
- Not open to public observation