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