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IASB Board Meeting 18-20 February 2004 London, United Kingdom

Start date:

End date:

Location: London

Agenda Topics - IASB Meeting February 2004


  • Business Combinations Phase II
  • Consolidation
  • Financial Instruments: Discussion of Issues Surrounding the Fair Value Option
  • Financial Instruments: Macro Hedging
  • Accounting Standards for Small and Medium-sized Entities
  • IFRIC Matters
  • Leasing
  • Post-employment Benefits
  • Revenue Recognition
  • Short-term Convergence: Asset Disposals and Discontinued Operations (ED 4)
  • Short-term Convergence: Withdrawal of IAS 20 Government Grants and Disclosure of Government Assistance


Agenda Wednesday 18 February


  • Financial Instruments: Macro Hedging - The Board will discuss effectiveness tests, transition, and other issues
  • Short-term Convergence: Asset Disposals and Discontinued Operations (ED 4) - The Board will discuss the definition of a 'discontinued operation' and other issues arising from the Board's review of a pre-ballot draft of the IFRS.
  • Post-employment Benefits
  • IFRIC Matters - The Board will discuss certain issues arising from the IFRIC meeting held on 3 and 4 February 2004.


Agenda Thursday 19 February



Agenda Friday 20 February



Related Topics

Related Discussions

  • Consolidation

    Feb 19, 2004

    The Board discussed potential voting rights and control and strawmen.

  • Revenue Recognition

    Feb 19, 2004

    The Board discussed various recognition and measurement principles.

  • Short-term Convergence

    Feb 19, 2004

    The Boards discussed two option, (1) to amend IAS 20 to reflect the requirements for government grants contained in IAS 41, or (2) withdraw IAS 20 in its entirety.