IASB meeting — 15–19 October 2012

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The IASB will meet in London on 15–19 October 2012. Topics to be discussed include insurance contracts, macro hedge accounting, financial instruments, revenue recognition, confirmation of due process before the issue of exposure drafts on IAS 28 and the 2011-2013 cycle of annual improvements, and consideration of a recommendation to suspend the project on IAS 8 effective dates and transition. A number of sessions will be held jointly with the FASB.

Agenda for the meeting

Monday, 15 October 2012

IASB meeting (10:00-15:00)

  • Insurance contracts — Education session

IASB-FASB meeting (16:00-18:00)

  • Insurance contracts

Tuesday, 16 October 2012

  • No sessions currently scheduled

Wednesday, 17 October 2012

IASB meeting (10:30-11:30)

  • Financial instruments — Macro hedge accounting

IASB-FASB meeting (12:30-15:00)

  • Insurance contracts

Thursday, 18 October 2012

IASB meeting (09:30-11:15)

  • Financial instruments — Limited reconsideration of IFRS 9 (classification and measurement)
  • Financial instruments — Impairment

IASB-FASB meeting (12:30-14:30)

  • Revenue recognition

Friday, 19 October 2012

IASB meeting (09:00-12:00)

  • IFRS Interpretations Committee update
  • Due process papers
    • IAS 28 — Equity method: share of other net asset changes
    • Annual improvements — 2011-2013 cycle
  • IAS 8 — Effective date and transition methods
    • Recommendation to remove project from the IASB's agenda
  • Insurance contracts


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

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