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IASB Meeting — 19–21 June 2018

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The IASB will meet in London on 19–21 June 2018 to discuss fifteen topics and including an educational session with the FASB.

Agenda for the meeting

Tuesday 19 June 2018 (IASB-FASB joint session)
  • Segments
  • Primary financial statements
  • Disclosure framework and disclosure initiative
  • Fair value PIR and FASB FV disclosure project
  • Goodwill and impairment
  • Implementation:
    • Revenue
    • Leases
  • Update on all projects not covered

Wednesday 20 June 2018 (IASB only)

  • Disclosure initiative — disclosure objectives:
    • Principles of disclosure
    • Targeted standards-level review of disclosures
    • Definition of material
  • Dynamic risk management:
    • Summary of discussions to date
    • Derivatives used for DRM purposes
    • Financial performance
  • Research programme: update
  • IBOR reform: research project proposal


Thursday 21 June 2018 (IASB only)

  • Primary financial statements:
    • Preliminary analysis on applying project proposals to financial entities
    • Preliminary findings on current reporting practice
    • Financial performance reporting
  • Insurance contracts:
    • Annual improvements
    • Annual improvements on coverage units
  • Implementation
  • Islamic finance consultative group update
  • Business combinations under common control:
    • Way forward for transactions affecting NCI

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

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