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IASB meeting — 13–18 September 2013

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The IASB met at its offices in London on 13, 17 and 18 September 2013. Discussions included joint sessions with the FASB on financial instruments (classification and measurement and impairment) and revenue recognition, and IASB-only sessions on employee benefits (ED on employee contributions), narrow focus amendments to IAS 1, annual improvement cycles 2010–2012 and 2011–2013, an update from the IFRS Interpretations Committee, the current status of the research project on business combinations under common control, separate financial statements of a joint operator as well as rate regulation.

Agenda for the meeting


IASB meeting (08:30-12:30)

  • IAS 19 Employee Benefits — Comment letter analysis on ED Employee Contributions
  • IAS 1 Presentation of Financial Statements— Narrow focus amendments
    • Disclosure initiative — overview and limitied amendments to IAS 1
    • Current/non-current classification of liabilities — summary of alternatives for possible development
    • Presentation of items of other comprehensive income arising from equity accounted investments
  • Annual Improvements (2010-2012 and 2011-2013 cycles) — Sweep issues
  • IFRS IC Update

IASB education session (12:15-13:15)

  • Financial Instruments — Impairment


IASB-FASB joint meeting (13:30-18:30)

  • Financial Instruments — Impairment
  • Revenue recognition


IASB-FASB joint meeting (09:00-12:30)

  • Financial Instruments — Limited amendments to IFRS 9 (classification and measurement)

IASB meeting (13:30-16:45)

  • Research Project Business combinations under common control — status update
  • IFRS 11 Joint Arrangements — The separate financial statements of a joint operator
  • Rate-regulated activities


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

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