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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.

 

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