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IASB Board Meeting 13-16 December 2005, London

Start date:

End date:

Location: London

IASB Meeting Agenda

Tuesday 13 December 2005 (Afternoon only)

Wednesday 14 December 2005 Thursday 15 December 2005 Friday 16 December 2005 (Morning Only)
  • Technical Plan

 

Related Topics

Related Discussions

  • Conceptual Framework

    Dec 13, 2005

    The Board were asked to consider three papers, as follows (1) Qualitative characteristics: costs and benefits (2) Elements 1: asset definition; and (3) Reporting entity: preliminary staff research.

  • Insurance Contracts – Phase II

    Dec 14, 2005

    Representatives from the IAA held an educational session on Participation and Performance - Linked Features in Insurance and Related Contracts.

  • Fair Value Measurements

    Dec 14, 2005

    The staff presented a paper identifying and comparing the differences between the definitions of fair value in the FASB's draft Fair Value Measurements (FVM) standard to the definition in IFRS.

  • Income Taxes - Short-term Convergence

    Dec 14, 2005

    The Boards discusssed the treatment of assets and liabilities that have a tax base that differs from their initial carrying amount and the recognition of deferred tax assets and liabilities arising on the initial recognition of goodwill

  • Insurance Contracts

    Dec 15, 2005

    The Board got an overview of the various accounting approaches available, without going into the detail of precise measurement attributes.

  • Joint Ventures

    Dec 15, 2005

    The Board discussed the short-term convergence project proposal to eliminate proportionate consolidation consistent with the Roadmap agreement.