IASB Board Meeting 17-19 April 2007
IASB Meeting Agenda
Tuesday 17 April 2007
- Meeting of IASB with representatives from EFRAG
- Discontinued Operations - Agenda decision
- Short-term Convergence - Income Taxes
- Post-employment Benefits
- Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
Wednesday 18 April 2007
- Conceptual Framework - Phase A: Qualitative Characteristics
- Financial Instruments - Comprehensive Project
Thursday 19 April 2007
- Annual Improvements 2006-2007 - Advertising and promotional expenditure
- The Board will consider whether paragraph 70 of IAS 38 should be amended to state that payments made in respect of training and advertising and promotional activities may be recognised as an asset until such time as those activities first take place.
- Short-term Convergence - Joint Ventures [Education session]
- Liabilities - Amendments to IAS 37 [Education session]
- Representatives from the legal profession will meet with the Board to discuss issues particularly associated with applying the proposals in the IAS 37 ED to lawsuits.
- Business Combinations II
Agenda for the Joint IASB-FASB Meeting 23-24 April 2007
Monday 23 April 2007
- Intangible Assets - Agenda proposal
- Liability and Equity
- A presentation of a discussion paper prepared by staff of the Accounting Standards Committee of Germany on behalf of the German Accounting Standards Board and the European Financial Reporting Advisory Group. The paper provides an alternative view on distinguishing between liabilities and equity.
- Conceptual Framework - Measurement Bases
- Conceptual Framework - Project plan
Tuesday 24 April 2007
- Business Combinations
- The Boards will discuss several convergence issues related to the proposed business combinations standard. The Boards also will consider an analysis of the benefits and costs of the proposed business combinations and non-controlling interest standards.
- Leases - scope of a discussion paper