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IASB Board Meeting 18-20 February 2004 London, United Kingdom

Start date:

End date:

Location: London

Agenda Topics - IASB Meeting February 2004


  • Business Combinations Phase II
  • Consolidation
  • Financial Instruments: Discussion of Issues Surrounding the Fair Value Option
  • Financial Instruments: Macro Hedging
  • Accounting Standards for Small and Medium-sized Entities
  • IFRIC Matters
  • Leasing
  • Post-employment Benefits
  • Revenue Recognition
  • Short-term Convergence: Asset Disposals and Discontinued Operations (ED 4)
  • Short-term Convergence: Withdrawal of IAS 20 Government Grants and Disclosure of Government Assistance


Agenda Wednesday 18 February


  • Financial Instruments: Macro Hedging - The Board will discuss effectiveness tests, transition, and other issues
  • Short-term Convergence: Asset Disposals and Discontinued Operations (ED 4) - The Board will discuss the definition of a 'discontinued operation' and other issues arising from the Board's review of a pre-ballot draft of the IFRS.
  • Post-employment Benefits
  • IFRIC Matters - The Board will discuss certain issues arising from the IFRIC meeting held on 3 and 4 February 2004.


Agenda Thursday 19 February



Agenda Friday 20 February



Related Topics

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