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IASB meeting — 18-22 February 2013

Start date:

End date:

Location: London

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.