IASB Board Meeting 15-17 March 2005 15 and 17 March at IASB Offices, London, and 16 March at Crowne Plaza Hotel, London

Start date:

End date:

Location: London

Agenda Topics

Tuesday 15 March 2005



Wednesday 16 March 2005


  • Financial Instruments: Fair Value Option The IASB has released a preliminary draft of a possible new approach to the fair value option in IAS 39 for discussion at public roundtable meetings that the Board will conduct on Wednesday 16 March 2005 at the Crowne Plaza City Hotel, Bridewell Suite, 19 New Bridge Street, London, 8:30am-5:15pm. The IAS 39 fair value option permits entities to designate, at the time of acquisition or issuance, any financial asset or financial liability to be measured at fair value, with value changes recognised in profit or loss. When the European Commission adopted IAS 39 for use in Europe, they prohibited companies from applying the fair value option to liabilities on grounds that such treatment is inconsistent with the European accounting directives. You can download the fair value option draft from the IASB's Website.


Thursday 17 March 2005



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