IASB Board Meeting 18-20 December 2002 IASB Offices, London

Start date:

End date:

Location: London

Agenda Wednesday 18 December 2002


  • Amendments to IAS 32 Financial Instruments: Disclosure and Presentation and IAS 39 Financial Instruments: Recognition and Measurement - Analysis of comment letters received on the exposure draft
  • Financial activities - Report from the advisory group
  • Reporting performance
  • Business combinations (phase II) - matters related to noncontrolling (minority) interests and the recognition of deferred tax assets and valuation allowances
  • IFRIC matters - IFRIC's proposals on amendments to SIC 12 Consolidation - Special Purpose Entities and other matters arising from the November 2002 meeting


Agenda Thursday 19 December 2002


  • Convergence - pension issues
  • First-time application of IFRSs - The Board will discuss an analysis of comment letters received and staff proposals for the final standard
  • Convergence - other issues
  • Concepts: revenue recognition


Agenda Friday 20 December 2002


  • Improvements project - The Board will continue its discussion of comments received on the Improvements proposals particularly with respect to:
    • IAS 1 Presentation of Financial Statements (further issues)
    • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
    • IAS 27 Consolidates and Separate Financial Statements
    • IAS 28 Accounting for Investments in Associates
    • General comments received


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