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IASB meeting — 18–22 February 2013

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The IASB met on 18–22 February 2013 at the IASB's offices.  Education sessions were held on insurance contracts, revenue recognition,  and leases. Substantive discussions were held on conceptual framework, fair value measurements, IFRIC update, annual improvements 2010-2012, novation of derivatives, leases, insurance contracts, revenue recognition, matters from IFRIC, bearer biological assets, micro entities guide, and rate-regulated activities. Joint sessions with the FASB were also held, discussing revenue recognition and leases.

Agenda for the meeting


MONDAY, 18 FEBRUARY 2013

IASB meeting (11:00–17:15)

  • Conceptual Framework
  • Unit of account for fair value measurements
  • IFRIC update
  • Annual improvements 2010-2012
    • IFRS 2 — Definition of 'vesting conditions'
    • IFRS 8 — Aggregation of operating segments
    • IFRS 8 — Reconciliation of the total of the reportable segments' assets to the entity's assets
    • IFRS 13 — Short-term receivables and payables
  • Novation of derivatives - verbal update only
  • Leases

IASB education session (17:15–18:15)

  • Insurance contracts


TUESDAY, 19 FEBRUARY 2013

IASB meeting (09:00–14:45)

  • Conceptual Framework
  • Insurance contracts

IASB education session (14:45–18:30)

  • Revenue recognition
  • Leases


WEDNESDAY, 20 FEBRUARY 2013

IASB meeting (08:45–11:45)

  • Conceptual Framework

    IASB-FASB joint meeting (12:30–17:45)

    • Revenue recognition
    • Leases


    THURSDAY, 21 FEBRUARY 2013

    IASB meeting (09:00-18:00)

    • Conceptual Framework
    • Matters arising from IFRS Interpretations Committee
      • IAS 19 Employee Benefits — Discount rate
      • IAS 19 Employee Benefits — Narrow scope amendments


    Friday, 22 February 2013

    IASB meeting (09:00-12:30)

    • IAS 41 Agriculture — Bearer biological assets
    • Guide for micro entities in applying the IFRS for SMEs
    • Matters arising from the IFRS Interpretations Committee
      • Servicing assets and liabilities — Scope of IFRS 7 disclosures
    • Rate-regulated activities

     

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

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