IASB meeting — 19–20 February 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 19–20 February 2014. The IASB discussed rate-regulated activities, possible narrow-scope amendments to IFRS 2, narrow-scope equity accounting amendments, bearer plants, fair value measurement, impairment, and classification and measurement.

Agenda for the meeting


IASB meeting (14:00–17:45)

  • Rate-regulated activities
  • IFRS Interpretations Committee issues
    • IFRS 2 – Accounting for cash-settled share-based payment transactions that include a performance condition
    • IFRS 2 – Share based payments in which the manner of settlement is contingent on future events
    • IFRS 2 – Share-based payments settled net of tax withholdings
    • IFRS 2 – Modification of a share-based payment transaction from cash settled to equity-settled
    • IFRS 2 – Draft proposed amendments
    • Sale or contribution of assets between an investor and its associate or joint venture (Amendments to IFRS 10 and IAS 28) – Inconsistency with paragraph 31 of IAS 28
    • Equity method: Share of other net asset changes – Application of the proposals in the Exposure Draft to some specific fact patterns


IASB meeting (09:00–15:00)

  • Agriculture: Bearer plants
  • Fair value measurement – Unit of account for financial assets that are investments in subsidiaries, joint ventures and associates
  • Financial instruments – Impairment
  • Financial instruments – Limited amendments to IFRS 9 (classification and measurement)

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

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