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IASB Board Meeting 29 April - 2 May 2003 IASB Offices, London

Start date:

End date:

Location: London

Agenda Tuesday 29 April 2003

 

  • Extractive industries -- The Board will review the research conducted by the Australian Accounting Standards Board staff and other related issues.
  • Joint ventures -- The Board will review the research conducted by the Australian Accounting Standards Board staff and other related issues.
  • Business combinations (Phase II)

 

Agenda Wednesday 30 April 2003

 

  • Amendments to IAS 32, Financial Instruments: Disclosure and Presentation:
    • Contingent settlement provisions
    • Derivative and non-derivative contracts on own equity
    • Economic compulsion
    • Offsetting of financial assets and liabilities
    • Parent guarantee of distributions
    • The treatment of derivatives on interests in subsidiaries, associates and joint ventures
  • Amendments to IAS 39 Financial Instruments: Recognition and Measurement:
    • Hedge accounting: basis adjustment for forecasted transactions
    • Hedge accounting: firm commitments

 

Agenda Thursday 1 May 2003

 

  • Insurance contracts (phase I)
  • Improvements project
  • Convergence

 

Agenda Friday 2 May 2003

 

  • Share-based payment - The Board will begin its analysis of comments received from constituents on ED 2 Share-based Payment
  • IFRIC update - The Board will discuss matters arising from the IFRIC meeting held on 1 and 2 April 2003.
  • First-time Adoption of IFRSs (if required) - The Board will discuss matters arising from the Board's review of a pre-ballot draft of the final Standard.

 

Notes from the IASB's Meeting with National Standard Setters 24-25 April 2003.

Related Topics

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