IASB Board Meeting 23-25 October 2002 IASB Offices, 30 Cannon Street, London, United Kingdom

Start date:

End date:

Location: London

Agenda Wednesday 23 October (Afternoon Only)


  • Concepts: Revenue Recognition


Agenda Thursday 24 October


  • Concepts: Asset and Liability Approach - Linkage. The linkage question arises when the accounting treatment for two or more transactions or contracts differs depending on whether they are accounted for separately or together.
  • Consolidation and Special Purpose Entities
  • Business Combinations - Phase II
  • Convergence Topics


Agenda Friday 25 October (Morning Only)


  • Insurance Contracts


Related Topics

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