IASB meeting — 22–25 April 2014

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The International Accounting Standards Board (IASB) met at its offices in London on 22–25 April 2014. Part of the meeting was held jointly with the Financial Accounting Standards Board (FASB) to discuss the leases project. Additionally, the IASB discussed its research programme, bearer plants, issues from the Interpretations Committee, rate-regulated activities, the equity method in separate financial statements, the conceptual framework, insurance contracts, and the disclosure initiative.

Agenda for the meeting


TUESDAY, 22 APRIL 2014

IASB meeting (15:00-16:30)

  • The research programme

IASB education session (16:45–18:00)

  • Leases

 

WEDNESDAY, 23 APRIL 2014

IASB meeting (11:00-12:05)

  • Amendments to IAS 41 – Bearer Plants
  • IFRS Interpretations Committee issues
    • Narrow-scope amendment to IFRS 10 and IAS 28: Investment Entities Amendments – Sweep issues
  • Rate-regulated activities
  • Equity method in separate financial statements

IASB-FASB meeting (13:00-16:30)

  • Leases

 

THURSDAY, 24 APRIL 2014

IASB meeting (09:00-12:00)

  • Conceptual framework

IASB education session (13:00–14:15)

  • Insurance contracts

 

FRIDAY, 25 APRIL 2014

IASB meeting (09:00-14:10)

  • Disclosure initiative
  • Insurance contracts
  • IFRS Interpretations Committee issues

 

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

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