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IASB meeting — 21–23 January 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 21–23 January 2014. Part of the meeting was held jointly with the Financial Accounting Standards Board (FASB) to discuss the leases and insurance contracts projects. The IASB considered the use of information by capital providers, bearer plants, classification and measurement, amendments to IAS 1, and impairment.

Agenda for the meeting


TUESDAY, 21 JANUARY 2014

IASB education session (14:00–17:15)

  • The use of information by capital providers
  • Agriculture: Bearer plants


WEDNESDAY, 22 JANUARY 2014

IASB meeting (10:00–12:00)

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

IASB-FASB meeting (13:00–17:15)

  • Insurance contracts


THURSDAY, 23 JANUARY 2014

IASB meeting (09:30-12:00)

  • IFRS Interpretations Committee issues
    • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28): Sweep issue
    • IAS 28 – Elimination of gains from ‘downstream’ transactions: Due process consideration
    • Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11): Sweep issues
  • Amendments to IAS 1
    • Disclosure initiative
    • Presentation of items of other comprehensive income arising from equity accounted investments
  • Financial instruments – Impairment

IASB-FASB meeting (13:00–17:15)

  • Leases

 

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

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