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October 2015 IASB meeting agenda posted

  • IASB meeting (blue) Image

09 Oct 2015

The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 20-22 October 2015.

The most significant items on the agenda include:

  • Leases — The staff recommends that the effective date of its leases standard be 1 January 2019 and that early application be permitted (only in conjunction with the new revenue standard); a final standard is still to be issued in December 2015, although a few sweep issues need to be resolved.
  • Insurance — The staff recommends a shortened comment period of 60 days (subject to approval by the Trustees’ Due Process Oversight Committee, which is meeting in Beijing next week); an exposure draft is expected to be issued in December 2015.
  • Disclosure initiative — The Board will revisit cash restrictions (disincentives) but agreed at its September meeting that it would go forward with the project even if it cannot agree on this topic (which would then become part of its project on disclosure principles).

The full agenda for the meeting can be found here. We will post any updates to the agenda, as well as our Deloitte observer notes from the meeting, on this page as they become available.

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