Pre-meeting summaries for the July IASB meeting

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13 Jul, 2016

The International Accounting Standards Board (IASB) will meet at its offices in London on 18 and 19 July 2016. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed we summarise the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.

On Monday 18 July the IASB is expected to finalise a narrow scope amendment that was developed for it by the IFRS Interpretations Committee on reclassifying property into, or out of, investment properties.  They are also expected to finalise the 2014-2016 annual improvements cycle and approve the expose draft for the 2015-2017 cycle. 

This will be followed by sessions at which the IASB will continue its consideration of comments on the Conceptual Framework exposure draft, focusing this month on the asset definition, recognition and measurement. 

On Tuesday 19 July the IASB will focus on its research project on financial instruments with the characteristics of equity, completing its discussions on the agenda consultation and, relatedly, an update on the research programme.

The IASB will not meet again in public until September.

Our pre-meet­ing summaries are available on our meeting note page and will sup­ple­ment them with our popular meeting notes after the meeting.

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