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IASB meeting — 16-19 April 2012, London

Start date:

End date:

Location: London

About meeting notes

Agenda for the meeting

Thursday, 12 April 2012

IASB meeting (13:30-15:30)

  • Classification and measurement — education session

Monday, 16 April 2012

IASB meeting (11:30-12:30)

  • Annual improvements 2011-2013 cycle
  • IFRIC update

Tuesday, 17 April 2012

IASB-FASB joint meeting (11:30-18:45)

  • Investment entities
  • Classification and measurement

Wednesday, 18 April 2012

IASB-FASB joint meeting (08:30-14:45)

  • Impairment
  • Insurance contracts

Thursday, 19 April 2012

IASB-FASB joint meeting (08:00-11:00)

  • Insurance contracts

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

Related Topics

Related Discussions

  • Annual improvements 2011-2013 cycle

    Apr 16, 2012

    The IFRS Interpretations Committee (the Committee) previously considered a request to clarify the meaning of the term ‘consumption of the expected future economic benefits embodied in the asset´ in paragraphs 97 and 98 of IAS 38 Intangible Assets when determining the appropriate amortisation method for intangible assets of service concession arrangements. The request included a specific fact pattern where the tariff chargeable to users is contracted in the agreement and a lower tariff is imposed at the beginning of the concession and increases periodically in line with the grantor´s practice so as not to burden consumers.

  • IFRIC update

    Apr 16, 2012

    The IASB received an update from the March 2012 meeting of the Committee.

  • Investment Entities

    Apr 17, 2012

    The Boards were presented with a summary of the feedback received on their respective proposals on investment entities. No decisions were made by the Boards during this session.

  • Insurance contracts

    Apr 18, 2012

    The Boards discussed reinsurance contract accounting, riders and policy loans, and policy modifications, amendments and commutations.

  • Insurance contracts

    Apr 19, 2012

    The Boards held two education sessions discussing the FASB tentative decisions on the release to income of the single margin, and proposals for the use of OCI and its interaction with the income statement for certain components of the change in measurement of insurance liabilities.