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IASB meeting — 14-16 September 2010, London

Start date:

End date:

Location: London

About meeting notes

IASB The IASB met in London for the regular monthly IASB meeting. FASB staff participated during several sessions via video-link.

Agenda for the meeting

Tuesday 14 September 2010

IASB meeting (10:45-17:15)

  • Annual improvements to IFRSs – 2009-2011
  • Presenting IFRS financial statements after a period of severe hyperinflation
  • Management commentary
  • IAS 27 – Accounting for put options written over non-controlling interests (update from the Interpretations Committee)
  • Financial instruments with characteristics of equity
  • Classification and measurement of financial liabilities — Fair value option for financial liabilities
  • Financial instruments — Amortised cost and impairment

Wednesday 15 September 2010

IASB meeting (10:00-11:30)

  • Liabilities — IAS 37 amendments

IASB-FASB joint meeting (12:00-19:00)

  • Asset and liability offsetting
  • Fair value measurement guidance
  • Emissions trading schemes
  • Financial instruments — Amortised cost and impairment – Joint education session

Thursday 16 September 2010

IASB meeting (09:30-18:00)

  • Post-employment aenefits
  • IFRS Interpretations Committee – update from last meeting
  • Rate-regulated activities
  • Financial instruments — Hedge accounting

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