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IASB Board Meeting 22-25 July 2008

Start date:

End date:

Location: London

IASB Meeting Agenda

Tuesday 22 July 2008

 

 

Wednesday 23 July 2008

 

 

Thursday 24 July 2008

 

 

Friday 25 July 2008

 

 

Related Topics

Related Discussions

  • Revenue Recognition

    Jul 22, 2008

    The Board discussed the project timetable and continued its deliberations on the measurement approaches of the forthcoming discussion paper (DP) on revenue recognition.

  • Liabilities and Equity

    Jul 22, 2008

    The EFRAG-PAAinE Working Group held an education session highlighting that some issues have to be addressed before comparing any approaches to distinguish between liabilities and equity.

  • Income Taxes

    Jul 22, 2008

    The Boards discussed various 'sweep issues' arising from their review of a pre-ballot draft of an Exposure Draft (ED) that would replace IAS 12 Income Taxes.

  • Revenue Recognition

    Jul 23, 2008

    The Board continued yesterday's discussion on measurement of performance obligations.

  • Consolidations

    Jul 23, 2008

    The purpose of this session was to get the Board's input on the staff working draft for a revised consolidation Standard that ultimately would replace IAS 27 and SIC-12. The goal is to develop this staff draft to be discussed at round-tables later this year and finally, issue an exposure draft.

  • Project Proposals

    Jul 23, 2008

    The Board voted to add two projects to its active agenda.

  • Leases

    Jul 24, 2008

    The Board discussed in detail the revised project plan.

  • Fair Value Measurements

    Jul 25, 2008

    At this session the staff asked the Board to decide on a definition of 'fair value' – what is the measurement object for items with a measurement basis currently referred to as 'fair value'? The staff acknowledged that some aspects of fair value have not been discussed yet, but will be brought to the Board at future meetings (for example, principal market and day-one gains/losses).