IASB meeting — 23–25 July 2013

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The IASB met at its offices in London on 23–25 July 2013.  Discussions included joint sessions with the FASB on financial instruments (classification and measurement and impairment) and revenue recognition, and IASB-only sessions on most of the joint session topics, plus rate regulation, macro hedging, the post-implementation review of IFRS 3, IFRS for SMEs, and a number of narrow scope amendments.

Agenda for the meeting


TUESDAY, 23 JULY 2013

IASB meeting (10:00-10:15)

  • Comprehensive review of the IFRS for SMEs

IASB education session (10:15-12:00)

  • Revenue recognition

IASB-FASB joint meeting (13:00-15:00)

  • Financial instruments - Limited amendments to IFRS 9 (classification and measurement)
  • Financial instruments - Impairment


WEDNESDAY, 24 JULY 2013

IASB-FASB joint meeting (11:15-14:00)

  • Revenue recognition

IASB meeting (15:00-17:00)

  • Rate-regulated activities
  • Financial instruments - Limited amendments to IFRS 9 (classification and measurement)
  • Post-implementation review - IFRS 3


THURSDAY, 25 JULY 2013

IASB meeting (14:00-16:45)

  • Financial instruments - Macro hedge accounting
  • Annual improvements - 2010-2012 cycle
  • IAS 16/IAS 38 - Contingent pricing of property, plant and equipment and intangible assets
  • IAS 28 - Elimination of intercompany profits between an issuer and its joint venture

 

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.