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IASB Board Meeting 21-24 September 2004 London

Start date:

End date:

Location: London

Agenda Topics: September 2004 Board Meeting

Tuesday 21 September 2004

  • IFRIC - Concessions (Educational session)
  • IAS 12 Income Taxes - Backwards tracing (Educational session)
  • IFRS 3: Combinations involving mutual entities
  • Concepts
  • IFRIC update Wednesday 22 September 2004
  • Insurance (Educational session)
  • Business Combinations II
  • Financial instruments: the fair value option Thursday 23 September 2004
  • Financial Reporting by Small and Medium-sized Entities
  • Share-based payment
  • Convergence: employee benefits (IAS 19)
  • Convergence: Income taxes (IAS 12) Friday 24 September 2004
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • ED 6 Exploration for and evaluation of mineral resources
  • IASB due process Unspecified date
  • Convergence: discontinued operations (IFRS 5) is included in the list of agenda topics but a specific day has not been announced

 

Agenda Topics: Meetings with Naitonal Standard Setters and World Standard Setters

Monday 27 September 2004

  • Morning: Meeting with national standard-setters
    • Update on developments
    • Thoughts on accounting standard setting (Roundtable)
  • Afternoon: Meeting with world standard-setters
    • IASCF education initiatives
    • The role of the national standard-setter in relation to the IASB
    • National standard-setters: challenges to adoption of IFRSs - round-table discussion
    Tuesday 28 September 2004
  • All day: Meeting with world standard-setters
    • Keynote address: Donald T Nicolaisen, Chief Accountant, US Securities and Exchange Commission
    • The IASB's Framework
    • Consolidation and control
    • Leases
    Wednesday 29 September 2004
  • Morning: Meeting with national standard-setters
    • Development of work programme and procedures
    • Disclosure framework
    • Progress reports on research projects
      • Extractive activities
      • Intangible assets
      • Investment companies
      • Joint ventures
      • Leases
      • Management narrative reporting (MD&A/OFR, etc)
      • Measurement

 

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