This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IASB meeting — 13–17 December 2012

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The IASB met in London on 13–17 December 2012. Topics discussed included conceptual framework, IAS 12, macro hedge accounting, insurance contracts, revenue recognition, IAS 36, agriculture and rate regulated activities. The revenue recognition session on Monday was discussed jointly with the FASB.

Agenda for the meeting


Thursday, 13 December 2012

IASB meeting (10:00-14:30)

  • Conceptual framework — Education session
  • Conceptual framework
  • IAS 12 - Recognition of deferred tax assets for unrealised losses
  • IFRIC Update


Friday, 14 December 2012

IASB meeting (09:30-17:00)

  • Macro hedge accounting
  • Impairment
  • Insurance contracts
  • Revenue recognition — Education session


Monday, 17 December 2012

IASB meeting (09:15-12:30)

  • IAS 36 Impairment of Assets narrow scope amendment – Recoverable amount disclosures
  • Agriculture
  • Rate regulated activities

IASB-FASB meeting (13:30-17:45)

  • Revenue recognition

Agenda papers from this meeting are available on the IASB's website.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.