IASB Board Meeting 28-31 March 2006, London
IASB Meeting Agenda
Tuesday 28 March 2006 (afternoon only)
- Performance Reporting - Segment B: project objectives and planning.
- Leases - Preliminary discussion of a project on leases and possible agenda decision
- IFRIC Update
Wednesday 29 March 2006
- Financial Instruments Puttable at Fair Value
- Joint Ventures
- Short-term Convergence: Borrowing Costs
- Sweep issues from the pre-ballot draft.
- Proposed scope change: Exclusion of borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset measured at fair value, for example a biological asset.
- Business Combinations Phase II
- Technical Plan
Thursday 30 March 2006
- Insurance Contracts Phase II
- Accounting Standards for Small and Medium-sized Entities
- Revenue Recognition
- Conceptual Framework - Definition of Reporting Entity
Friday 31 March 2006 (morning only)
- IAS 37 Provisions, Contingent Liabilities and Contingent Assets
- Consolidations including Special Purpose Entities
- Amendment to IFRS 1 relating to cost of subsidiaries in separate financial statements of a parent