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