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IASB meeting — 19-22 October 2010, London

Start date:

End date:

Location: London

About meeting notes

IASB The IASB met in London for the regular monthly IASB meeting. The meeting was chaired by Mr. McGregor as the IASB Chairman was attending the Financial Stability Board meeting in Seoul. Parts of the meeting were held as a joint meeting with the FASB. FASB staff participated during several sessions via video-link.

Agenda for the meeting

Tuesday 19 October 2010

IASB meeting (09:00-16:15)

  • Effective dates and transition
  • Annual improvements to IFRSs – 2009-2011
  • Extractive activities – Discussion of comments received on the Discussion Paper
  • Other comprehensive income – Comment letter summary
  • Financial instruments — Hedge accounting

Wednesday 20 October 2010

IASB meeting (10:30-16:00)

  • Post-employment benefits
  • Financial instruments — Amortised cost and impairment

Thursday 21 October 2010

IASB meeting (09:00-10:30)

  • Financial instruments — Hedge accounting (continued from Tuesday)

IASB-FASB joint meeting (11:00-18:00)

  • Fair value measurement guidance
  • Emissions trading schemes
  • Financial instruments — Impairment
  • Asset and liability offsetting

Friday 22 October 2010

IASB-FASB joint meeting (08:30-11:50)

  • Conceptual framework Phase D — Reporting entity – Comment letter summary
  • Financial instruments with characteristics of equity
  • Other comprehensive income – Discussion of comment letters received
  • Financial statement presentation – Update on outreach activities


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