IASB Board Meeting 19-20 March 2003 IASB Offices, London

Start date:

End date:

Location: London

Agenda Wednesday 19 March 2003

  • IAS 32/39 Roundtable debriefing - The Board will review issues raised by participants during the IAS 32/39 Roundtable discussions held 10-14 March 2003.
  • Insurance (Phase I) - The Board will discuss reinsurance; cancellation and renewal rights; and the updated decision summary for Phase I


Agenda Thursday 20 March 2003

  • Measurement Objectives - The Board will review a draft discussion document prepared by the Staff of the Accounting Standards Board (Canada).
  • Business Combinations (Phase II) - The Board will discuss:
    • Full goodwill measurement issues
    • Business combinations that are not exchanges of equal values
    • Issues related to noncontrolling interests - disposition of a subsidiary
  • First-time Adoption of IFRSs (if required) - The Board will discuss any substantive issues identified by Board Members during their review of a pre-ballot draft of the final Standard, Basis for Conclusions and Implementation Guidance.


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.