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IASB meeting — 28 October–1 November 2013

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The IASB met at its offices in London on 28 October through 1 November 2013. Discussions included joint sessions with the FASB on classification and measurement (education session) and revenue recognition, and IASB-only sessions on revenue recognition (education session), the limited scope projects on IFRS 10/IAS 28, IAS 16/IAS 38, IAS 27 and IAS 19, annual improvements 2012-2014 (IFRS 7/IFRS 5/IAS 19), annual improvements 2010-2012 (IFRS 2), rate-regulated activities, an update from the IFRS Interpretations Committee, macro hedge accounting, impairment, and proposed amendments to IAS 1.

Agenda for the meeting


MONDAY, 28 OCTOBER 2013

IASB education session (15:45-17:45)

  • Revenue recognition

TUESDAY, 29 OCTOBER 2013

IASB-FASB joint education session (15:00-17:00)

  • Financial instruments — Classification and measurement

WEDNESDAY, 30 OCTOBER 2013

IASB meeting (09:00-13:30)

  • IFRS 10/IAS 27 — Sales or contributions of assets between an investor and its associate/joint venture
  • IFRS 11 Acquisition of an interest in a joint operation
  • IAS 28 Equity method: Share of other net asset changes
  • IAS 19 — Employee contributions to defined benefit plans
  • Annual improvements, 2012-2014 cycle — IFRS 7 Financial instruments: Disclosures
  • Rate-regulated activities: Interim IFRS

IASB-FASB joint meeting (14:30-18:00)

  • Revenue recognition

 

THURSDAY, 31 OCTOBER 2013

IASB meeting (09:00-17:10)

  • IFRIC update
  • IAS 16/IAS 38 — Acceptable methods of depreciation and amortisation
  • Annual improvements, 2012-2014 cycle — IFRS 5
  • Annual improvements, 2010-2012 cycle — IFRS 2
  • Annual improvements, 2012-2014 cycle — IAS 19
  • Annual improvements, 2012-2014 cycle — IFRS 7
  • IAS 27 — Equity method in separate financial statements
  • Rate-regulated activities: Long-term project
  • Financial instruments — Macro hedge accounting
  • Financial instruments — Impairment

 

FRIDAY, 1 NOVEMBER 2013

IASB meeting (09:00-10:45)

  • IAS 1 Presentation of Financial Statements
    • Disclosure initiative
    • Current/non-current classification of liabilities

 

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

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