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IASB meeting — 13–21 March 2014

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The International Accounting Standards Board (IASB) met jointly with the Financial Accounting Standards Board (FASB) to discuss the leases project at the FASB's offices in Norwalk on 18–19 March 2014. There was also an IASB-only meeting on 18 March where the Board discussed insurance contracts. This meeting was followed by an IASB-only meeting on 21 March 2014. The IASB discussed various topics from the Interpretations Committee, sweep issues on bearer plants, amendments to IAS 1, and issues related to its disclosure initiative. Lastly, the IASB discussed the conceptual framework on 14 March 2014 and had education sessions on insurance and leases on 13-14 March 2014.

Agenda for the meeting


IASB education session (14:30–16:30)

  • Insurance contracts



IASB education session (10:00–12:30)

  • Leases

IASB meeting (13:30-16:30)

  • Conceptual framework



IASB-FASB meeting (09:00–12:15 US Eastern // 13:00-16:15 GMT)

  • Leases

IASB meeting (13:15-17:30 US Eastern // 17:15-21.30 GMT)

  • Insurance contracts



IASB-FASB meeting (09:00–13:15 US Eastern // 13:00-17:15 GMT)

  • Leases



IASB meeting (09:00-13:45)

  • Amendments to IAS 1 – Classification of financial liabilities
  • IFRS Interpretations Committee issues
    • Narrow-scope amendment to IFRS 10 and IAS 28: Investment Entities Amendments – Sweep issues
    • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28): Sweep issue
    • Equity method: Share of other net asset changes – Other decisions and summary of due process followed
    • Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11): Mandatory effective date
  • Equity method in separate financial statements
  • Amendments to IAS 41 – Bearer Plants

IASB education session (13:45-14:15)

  • Disclosure initiative

IASB meeting (14:15-16:15)

  • Disclosure initiative – Materiality
  • Disclosure initiative – Net Debt


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

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