IASB Board Meeting 18-20 October 2005, London
IASB Meeting Agenda
Tuesday, 18 October 2005
- Insurance contracts: continuation, cancellation and renewal options (Education Session)
- IFRIC update on concessions (Education Session)
- IFRIC update
Wednesday, 19 October 2005
- Potential technical correction: IFRS 1 and IAS 12 - deferred tax relating to goodwill in a business combination
- Business combinations II
- Short-term convergence: borrowing costs
- Conceptual Framework - Objectives and qualitative characteristics
- Revenue recognition
- The definition of revenue (specifically the meaning of 'customer')
- Examples illustrating the application of the proposed approach to different types of revenue transactions.
- Financial instruments - Discussion of:
- Objectives and the nature and status of the current and possible future work program for financial instruments.
- Issues related to the disaggregation of changes in fair value.
Thursday, 20 October 2005
- Performance reporting
24-24 October 2005 - Meeting with FASB
The Board will also meet with the US Financial Accounting Standards Board on 24-25 October 2005 at the FASB's offices in Norwalk, Connecticut, USA. [Notes from this joint meeting are below, following the notes from the IASB meeting.]