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IASB meeting — 20-21 March 2012, London

Start date:

End date:

Location: London

About meeting notes

Agenda for the meeting

Tuesday, 20 March 2012

IASB meeting (10:00-16:30)

  • Post-implementation reviews
  • Effective dates
  • Financial instruments – Macro hedge accounting
  • Insurance contracts — education session

Wednesday, 21 March 2012

IASB meeting (10:15-12:00)

  • Review of efficiency and effectiveness of the IFRS Interpretations Committee
  • Financial instruments — Macro hedge accounting

IASB-FASB joint meeting (13:30-17:15)

  • Insurance contracts

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


Related Discussions

  • Post-implementation reviews

    Mar 20, 2012

    The IASB discussed the purpose of, and approach to, post-implementation reviews, and more specifically the pre-issuance review of IFRS 8 'Operating Segments'.

  • Effective dates

    Mar 20, 2012

    In the light of the potential major changes in the financial statements resulting from the IASB's current major projects, some constituents noted that it might be helpful if the Board were to consider providing additional guidance on the disclosures required on changes in accounting policies resulting from new IFRSs.

  • Financial instruments — Macro hedge accounting

    Mar 20, 2012

    The IASB continued their discussion on development of a net valuation approach macro hedge accounting model. Similar to previous meetings, this session was an educational session where no decisions were made.

  • Insurance contracts

    Mar 20, 2012

    The IASB held an education session to discuss the possible use of other comprehensive income (OCI) for presenting certain changes in an insurance liability. As this was an education session, the Board was not asked to make any tentative decisions.

  • Insurance contracts

    Mar 21, 2012

    As part of its continuing deliberations surrounding the IASB’s Insurance ED (and FASB’s Discussion Paper Preliminary Views on Insurance Contracts), the Boards held a joint meeting to discuss several topics including: (1) defining investment components to be disaggregated from insurance contracts and (2) defining a portfolio of insurance contracts including consideration to the level at which insurance contracts should be aggregated for measurement and presentation purposes.