IASB meeting — 13–17 December 2012

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The IASB met in London on 13–17 December 2012. Topics discussed included conceptual framework, IAS 12, macro hedge accounting, insurance contracts, revenue recognition, IAS 36, agriculture and rate regulated activities. The revenue recognition session on Monday was discussed jointly with the FASB.

Agenda for the meeting

Thursday, 13 December 2012

IASB meeting (10:00-14:30)

  • Conceptual framework — Education session
  • Conceptual framework
  • IAS 12 - Recognition of deferred tax assets for unrealised losses
  • IFRIC Update

Friday, 14 December 2012

IASB meeting (09:30-17:00)

  • Macro hedge accounting
  • Impairment
  • Insurance contracts
  • Revenue recognition — Education session

Monday, 17 December 2012

IASB meeting (09:15-12:30)

  • IAS 36 Impairment of Assets narrow scope amendment – Recoverable amount disclosures
  • Agriculture
  • Rate regulated activities

IASB-FASB meeting (13:30-17:45)

  • Revenue recognition

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

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