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.

IASB meeting — 13-17 December 2012, London

Start date:

End date:

Location: London

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.


Related Discussions

  • IFRIC Update (IASB only)

    Dec 13, 2012

    The Board was provided an update on the IFRIC's current agenda and issues discussed at the 13-14 November 2012 Committee meeting.

  • Financial instruments — Impairment (IASB only)

    Dec 14, 2012

    The Board continued discussion of its proposed ‘three-bucket’ impairment model in discussing the following topics: 1) Transitional requirements; 2) Due process considerations; and 3) Re-exposure, comment period and permission to draft.

  • Insurance contracts

    Dec 14, 2012

    The Board discussed and decided on the residual margin measurement of insurance contracts and the impairment of reinsurance contracts in the financial statements.

  • Revenue recognition (IASB only)

    Dec 14, 2012

    The IASB held an education session to discuss allocating the transaction price to separate performance obligations, accounting for contract acquisition costs, applying the proposed model to bundled arrangements and constraining the cumulative amount of revenue recognised on licenses.

  • Rate regulated activities

    Dec 17, 2012

    the Board discussed issues to be addressed in the DP on rate-regulated activities, the need for an interim Standard and a proposed project plan.

  • Agriculture

    Dec 17, 2012

    The Board discussed three fundamental issues related to the limited scope project on bearer biological assets (BBAs): (1) what definition of BBAs should be used, (2) how BBAs should be measured, and (3) how produce growing on the BBAs should be accounted for.

  • Revenue recognition

    Dec 17, 2012

    The Boards discussed allocating the transaction price to separate performance obligations, accounting for contract acquisition costs, applying the proposed model to bundled arrangements and constraining the cumulative amount of revenue recognised on licences.