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IASB meeting — 15–16 November 2011

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The IASB and FASB held a joint Board meeting on 15–16 November 2011. The IASB met in London, with one Board member joining remotely, while the FASB joined via teleconference from Norwalk, Connecticut.

Agenda for the meeting

Tuesday, 15 November 2011

IASB meeting (09:45-17:30)

  • Annual improvements
    • IFRS 8 Operating Segments – Aggregation criteria and identification of the CODM
    • IAS 7 Statement of Cash Flows – Classification of interest paid that is capitalised
    • IAS 16 Property, Plant and Equipment – Meaning of receivable
    • IAS 24 Related Party Disclosures – Key management personnel
  • IFRS 10 — Transitional requirements
  • Insurance contracts — Education session on residual margins
  • IFRS 9 — Targeted improvements
  • Offsetting — Additional feedback: Effective dates
  • Leases

Wednesday, 16 November 2011

IASB meeting (09:00-11:30)

  • Put options over non-controlling interests
  • Financial instruments - Hedge accounting: Macro hedge accounting
  • IFRS 9 — Targeted improvements (continued)

IASB-FASB joint meeting (12:30-17:15)

  • Insurance contracts
  • Leases


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