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IASB Board Meeting 16-19 October 2007

Start date:

End date:

Location: London

IASB Meeting Agenda

Tuesday 16 October 2007 (afternoon only)

 

  • Post-employment Benefits - Discussion paper issues relating to defined benefit promises
  • Conceptual Framework - Phase A: Objectives and Qualitative Characteristics
  • Conceptual Framework - Phase B: Elements and Recognition
  • Annual Improvements 2008
    • Should IFRS 5 be amended to clarify the disclosures required for non-current assets (or disposal groups) classified as held for sale or discontinued operations?
    • Should the Appendix to IAS 18 be amended to add guidance on determining whether an entity is acting as a principal or as an agent?

 

Wednesday 17 October 2007

 

 

 

Thursday 18 October 2007

 

 

 

Friday 19 October 2007 (morning only)

 

 

Agenda - Joint Meeting of the IASB and the FASB (at FASB Offices, Norwalk, Connecticut, USA)

 

Monday 22 October 2007 (11:00am to 5:00pm US EDT)

 

  • Financial Statement Presentation - Initial discussion document
  • Conceptual Framework - Objectives and Qualitative Characteristics
  • Conceptual Framework - Elements and Recognition: Asset Definition
  • Revenue Recognition

 

 

Tuesday 23 October 2007 (8:30-10:30am US EDT)

 

  • Accounting Principles for Derecognising Financial Assets [Education Session]

 

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