IASB Board Meeting 19-21 July 2005 at IASB Offices, London
Tuesday 19 July 2005
- Accounting Standards for Small and Medium-sized Entities - Educational Session discussing (a) the UK Financial Reporting Standard for Smaller Entities (FRSSE) and (b) how banks use financial statements in making lending decisions for SMEs.
- Insurance Contracts Phase II - Educational Session: Briefing by the FASB staff on risk transfer in insurance and reinsurance contracts, as well as a brief update on other FASB activities relating to insurance contracts.
- Financial Instruments - Update on July 2005 Financial Instruments Working Group Meeting
- Control (including Special Purpose Entities) (Consolidation)
- Extractive Industries - Educational Session: This education session will involve a question and answer session with minerals and oil and gas industry experts focussing on reserve definitions.
- Insurance Contracts Phase II - Educational Session: Life insurance.
- Conceptual Framework - Qualitative Characteristics
- Short-term Convergence - Income Taxes. The following topics will be discussed:
- Further guidance on tax bases
- Special deductions
- Uncertain tax positions
- Agenda Plan