IASB Board Meeting 21-23 June 2004 Oslo, Norway

Start date:

End date:

Location: London

Agenda Monday 21 June 2004



Agenda Tuesday 22 June 2004


  • Financial Instruments that Are Equity-Linked - Discussion of a new approach to classification, unit of account, measurement, and earnings per share for financial instruments that are equity-linked, developed by the FASB.
  • Revenue Recognition Concepts - Measuring performance obligations at fair value.
  • Leases - Changes in Assets and Liabilities - How assets and liabilities change over the lease period in various circumstances and how those changes might be presented in an income statement.


Wednesday 23 June 2004



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