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IASB Board Meeting 24–28 April 2006, London

Start date:

End date:

Location: London

IASB Meeting Agenda

Monday 24 April 2006 (afternoon only)

Tuesday 25 April 2006 (afternoon only)

Wednesday 26 April 2006

Thursday 27 April 2006 (from 11:15am) — joint meeting with the FASB

Friday 28 April 2006 (morning only) — joint meeting with the FASB

Related Discussions

  • Revenue Recognition

    Apr 25, 2006

    The Board discussed a paper dealing with alternative methods for recognising revenue.

  • Financial Instruments

    Apr 25, 2006

    The staff presented a paper dealing with long-term objectives on how to simplify and improve financial reporting for financial instruments.

  • Liabilities and Equity

    Apr 25, 2006

    FASB staff conducted an educational session to update the IASB on status of the FASB's liabilities and equity project.

  • Insurance Contracts

    Apr 26, 2006

    The Board discussed (1) Interest and discount rates, (2) measurement attributes, (3) units of account, (4) unbundling, (5) separate accounts, (6) customer relationships, (7) profit margins and (8) unit-linked and index-linked payments.

  • Financial Instruments Puttable at Fair Value

    Apr 26, 2006

    The Board discussed proposed amendments to IAS 32, whereby financial instruments puttable at fair value and certain obligations arising on liquidation would be classified as equity, provided certain conditions are met.

  • Conceptual Framework

    Apr 27, 2006

    During the discussion on the conceptual framework project, the Boards deliberated on the elements phase of the working definitions of an asset and a liability and the proposed plan for the measurement portion of the conceptual framework project.

  • Leases

    Apr 28, 2006

    The Boards discussed three approaches for a potential leasing project to be carried forward.