IASB Board Meeting 16-20 October 2006, London

Start date:

End date:

Location: London

IASB Meeting Agenda

Monday 16 October 2006


Tuesday 17 October 2006


Wednesday 18 October 2006


Thursday 19 October 2006


Friday 20 October 2006


IASB-FASB Joint Meeting Agenda

The IASB will also hold a joint meeting with the US Financial Accounting Standards Board at FASB's offices in Norwalk, Connecticut USA on Monday and Tuesday, 23 and 24 October 2006. The agenda is as follows:

Monday 23 October 2006

  • Liabilities and Equity
  • Conceptual Framework:
    • Drafts of discussion materials for roundtables on measurement bases to be held in the first two months of 2007
    • Plans and procedures for finalising the common conceptual framework
    • Project status, plans, and priorities, focusing on the elements and recognition phase (B) of the project.
  • Insurance
Tuesday 24 October 2006
  • Memorandum of Understanding - Progress discussion
  • Business Combinations II - measurement attribute for business combinations and how to measure noncontrolling interests
  • Financial Statement Presentation
    • short-term and long-term sub-categories in the operating category;
    • presentation of information about liquidity in the notes to the financial statements;
    • the definition of financing liabilities, treasury assets, and investments (for purposes of determining what should be included in those categories);
    • application of the measurement working principle;
  • Revenue Recognition


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