IASB meeting — 23–25 April 2013

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The IASB met in London on 23–25 April 2013. Discussions included the Conceptual Framework, comprehensive review of the IFRS for SMEs, narrow-scope amendments to IAS 36, annual improvements (2010–2012 cycle and 2012–2014 cycle), hedge accounting, post-implementation review of IFRS 8, the forthcoming Interpretation on levies, and current projects of the IFRS Interpretations Committee. Consistent with recent meetings, the focus of the meeting was the IASB comprehensive Conceptual Framework project, with more than half of the time devoted to this project.

Agenda for the meeting


IASB education session (11:00-11:30)

  • Comprehensive review of the IFRS for SMEs

IASB meeting (11:30-18:15)

  • Comprehensive review of the IFRS for SMEs
  • IAS 36 - narrow-scope amendment
  • Conceptual Framework


IASB meeting (12:10-18:30)

  • Annual improvements - 2012-2014 cycle
    • IFRS 7 Financial Instruments
  • Conceptual Framework


IASB meeting (09:00-16:30)

  • Hedge accounting
  • Conceptual Framework
  • Post-implementation review of IFRS 8 Operating Segments
  • IAS 37/IFRIC 6 — Levies charged for participation in a market on a specified date
    • Interpretation
  • IFRS Interpretations Committee update
  • Annual improvements - 2010-2012 cycle and 2012-2014 cycle
  • Update on investor outreach (verbal update)

Note: The IASB originally had scheduled a Friday session. However, the IASB progressed in its discussions faster than expected and announced that the sessions planned for Friday morning were shifted forward to Thursday afternoon.


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

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