Board Agenda.

Date recorded:

The Board discussed the potential agenda items to be submitted to the SAC at its 23-24 July meeting. The following is based on that discussion:

The projects that the Board seems to consider of high priority are:

  • Improvements (including transition)
  • Preface
  • Reporting financial performance
  • Measurement
  • Share-based payments
  • Measurement of financial instruments at fair value
  • Business combinations
  • Consolidation policy
  • Derecognition
  • Banking activities: disclosure and presentation
  • Insurance contracts
  • Limited amendments to IAS 39

Second level projects are:

  • Definitions of elements of financial statements in the framework
  • Intangible assets
  • Leases
  • Extractive industries
  • Impairment
  • Revaluation of non-financial assets

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