IASB Board Meeting 18-20 October 2005, London

Start date:

End date:

Location: London

IASB Meeting Agenda

Tuesday, 18 October 2005


  • Insurance contracts: continuation, cancellation and renewal options (Education Session)
  • IFRIC update on concessions (Education Session)
  • IFRIC update


Wednesday, 19 October 2005


  • Potential technical correction: IFRS 1 and IAS 12 - deferred tax relating to goodwill in a business combination
  • Business combinations II
  • Short-term convergence: borrowing costs
  • Conceptual Framework - Objectives and qualitative characteristics
  • Revenue recognition
    • The definition of revenue (specifically the meaning of 'customer')
    • Examples illustrating the application of the proposed approach to different types of revenue transactions.
  • Financial instruments - Discussion of:
    • Objectives and the nature and status of the current and possible future work program for financial instruments.
    • Issues related to the disaggregation of changes in fair value.


Thursday, 20 October 2005


  • Performance reporting
  • Consolidation


24-24 October 2005 - Meeting with FASB

The Board will also meet with the US Financial Accounting Standards Board on 24-25 October 2005 at the FASB's offices in Norwalk, Connecticut, USA. [Notes from this joint meeting are below, following the notes from the IASB meeting.]

Related Topics

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