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IASB meeting — 21–24 May 2012

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The IASB's regular monthly meeting was held on 21–24 May 2012 in Norwalk, CT, USA, part of it a joint meeting with the FASB.

Agenda for the meeting


Monday, 21 May 2012

IASB-FASB joint meeting (09:00-16:30)

  • Financial instruments — Limited reconsideration of IFRS 9 — Classification and measurement
  • Financial instruments — Impairment
  • Investment entities

Tuesday, 22 May 2012

IASB-FASB joint meeting (7:30-11:30)

  • Insurance contracts
  • Revenue recognition

IASB meeting (12:30-15:45)

  • Financial instruments — Impairment
  • Insurance contracts

Wednesday, 23 May 2012

IASB meeting (08:00-15:45)

  • IFRS 10 transition guidance
  • Effective dates
  • IAS 27/IAS 28 — Definition of the term 'non-monetary asset' in SIC-13 and IAS 28 (2011)
  • Post-implementation review — IFRS 8 Operating Segments
  • Agenda consultation 2011
  • Insurance contracts — Education session

Thursday, 24 May 2012

IASB-FASB joint meeting (08:00-16:00)

  • Leases
  • Insurance contracts

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

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