IASB Board Meeting 19-22 April 2005 19 April at IASB Offices, London, and 20-22 April at The Council Room, One Great George Street, London

Start date:

End date:

Location: London

Agenda Topics

Tuesday 19 April 2005

IASB Board Meeting Location: IASB Offices, 30 Cannon Street, London

 

 

Wednesday 20 April 2005

Meeting of the IASB and the Liaison National Standard Setters Location: The Council Room, One Great George Street, Westminster, London SW1P 3AA

 

  • Matters Arising from Liaison Standard-Setters Meeting
    • Role of National Standard Setters
    • Proposed MoU
    • Technical Matters
    • Other Matters
  • Interpretations
  • IFRIC Review of Operations and Implications for National Standard Setters
  • Interpretation and Guidance
  • Future Work Programme and Priorities of IASB
  • Planning for the Conceptual Framework Project
  • Participation by National Standard Setters in Project Teams and Processes

 

Thursday 21 April 2005

Meeting of the IASB and the US FASB Location: The Council Room, One Great George Street, Westminster, London SW1P 3AA

 

  • Performance Reporting
    • 1. What topics will be addressed in Segment A and Segment B, including agreement on the required financial statements, whether to require a single statement of comprehensive income with a total for comprehensive income while retaining a subtotal similar to the concept of 'income from continuing operations' or 'profit or loss', and agreement on the number of years required to be presented in comparative financial statements.
    • 2. Whether the issue on requiring the presentation of the direct method for the statement of cash flows should be addressed in either Segment A or Segment B
    • 3. What is the timing and the type of document(s) for public comment that should be used for Segment A and Segment B
    • 4. Whether the document(s) for public comment should be drafted jointly by the IASB and FASB staff using the same wording (similar to a new standard such as Business Combinations II) or if the staff should amend each Board's existing guidance/literature using the same wording (whenever possible)
  • Short-term Convergence: Income Taxes

 

Friday 22 April 2005

Meeting of the IASB and the US FASB Location: The Council Room, One Great George Street, Westminster, London SW1P 3AA

 

 

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