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IASB meeting — 15-19 February 2010, London

Start date:

End date:

Location: London

About meeting notes

Agenda for the meeting

Monday 15 February 2010

IASB meeting (15:00-17:00)

  • Derecognition of financial instruments

Tuesday 16 February 2010

IASB-FASB joint meeting (12:00-19:30)

  • Right of offset — Education session
  • Revenue recognition
  • Financial statement presentation
  • Fair value measurement

Wednesday 17 February 2010

IASB meeting (10:00-11:30)

  • Consolidation
  • Rate-regulated activities

IASB-FASB joint meeting (12:00-19:30)

  • Replacement of IAS 39 — Hedge accounting
  • Replacement of IAS 39 — Classification and measurement – financial liabilities
  • Leases
  • Consolidation

Thursday 18 February 2010

IASB meeting (09:45-11:15)

  • Post-employment Benefits

IASB-FASB joint meeting (12:00-19:00)

  • Leases
  • Financial instruments with the characteristics of equity
  • Insurance contracts

Friday 19 February 2010

IASB meeting (11:30-12:30)

  • Joint ventures

Related Discussions

  • Revenue Recognition

    Feb 16, 2010

    The Boards considered the scope of the proposed revenue recognition model.

  • Fair Value Measurement

    Feb 16, 2010

    The Boards continued their discussions on fair value measurements in accordance with the project plan presented at the December 2009 joint meeting.

  • Leases

    Feb 17, 2010

    The Boards discussed (1) accounting for changes in contingent rentals, (2) the principle governing whether a transaction represents a sale or purchase of the underlying asset and (3) the definition of initial direct cost.

  • Consolidation

    Feb 17, 2010

    The Board discussed necessary disclosure issues in advance of the March meeting.

  • Consolidation

    Feb 17, 2010

    The Boards discussed possible guidance for investment companies that would exempt them from the requirement to consolidate entities they control.

  • Replacement of IAS 39: Classification and Measurement

    Feb 17, 2010

    The IASB agreed that financial liabilities held to pay contractual cash flows that have pain vanilla contractual cash flow characteristics should be measured at amortized costs unless the fair value option is elected.

  • Insurance Contracts

    Feb 18, 2010

    The Board listened to a presentation by IAIS on decisions made by theoretical considerations. The Board then discussed unbundling, embedded derivatives, financial statement presentation and account-driven contracts.

  • Leases

    Feb 18, 2010

    The Boards discussed transition requirements for capital/finance leases from lessee's perspective.

  • Fair Value Measurement

    Feb 18, 2010

    The Board discussed the measurement of fair value of difficult-to-value assets and liabilities (including unquoted equity instruments).

  • Post-employment benefits

    Feb 18, 2010

    The Board discussed a proposed disclosure package to accompany the forthcoming exposure draft of amendments to IAS 19 'Employee Benefits'.

  • Fair Value Measurement

    Feb 19, 2010

    The Board discussed the measuring of fair value in alternative investments.

  • Joint Ventures

    Feb 19, 2010

    The Board addressed scope section and loss of joint control section of the proposed Standard.