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IASB meeting — 19–21 March 2013

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The IASB met on 19-21 March 2013 at the IASB's offices. It was an IASB only meeting. Discussions will include IAS 41, the comprehensive review of the IFRS for SMEs, conceptual framework, fair value measurement (unit of account), IAS 19, IAS 1, annual improvements 2010-2012, put options on non-controlling interests, and revenue recognition.

Agenda for the meeting

Tuesday, 19 March 2013

IASB meeting (10:00-18:00)

  • IAS 41 Agriculture – Bearer biological assets
  • Comprehensive review of the IFRS for SMEs
  • Conceptual Framework
  • Unit of account for fair value measurements

Wednesday, 20 March 2013

IASB meeting (10:00-17:15)

  • Conceptual Framework

Thursday, 21 March 2013

IASB meeting (10:00-15:15)

  • IAS 19 Employee Benefits – Employee contributions
  • Annual Improvements 2010-2012
  • IAS 1 Presentation of Financial Statements – Assessment of going concern
  • Revenue recognition
  • Put options written on non-controlling interests


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

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