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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]

 

Related Topics

Related Discussions

  • Conceptual Framework Phase B — Elements and Recognition

    Oct 16, 2007

    The Board continued its discussion of the definition of an asset. The objective of the discussion was to decide on a definition that could be used as a working definition of an asset as the Board proceeds with other aspects of Phase B of the Conceptual Framework project.

  • Fair Value Measurements

    Oct 17, 2007

    The staff presented their analysis of comments received on the IASB's discussion paper on fair value measurement.

  • Leases

    Oct 18, 2007

    The Board analysed a number of lessee obligations to determine if they meet the definition of a liability and, if so, what should be the appropriate accounting treatment.

  • Fair Value Measurements

    Oct 18, 2007

    This education session focused on the valuation methodologies used in the measurement of tangible and intangible non-financial assets.