IASB Board Meeting 16-17 November 2006, London

Start date:

End date:

Location: London

IASB Meeting Agenda

Thursday 16 November 2006

  • IFRIC X Service Concession Arrangements - Vote to approve an Interpretation
  • Annual improvements process - the following annual improvements projects will be recommended to and discussed by the Board:
    • Should IAS 1 Presentation of Financial Statements be amended to provide guidance on situations where the financial statements of an entity are based on, but not in full compliance with, IFRSs
    • How should the conflict between the requirements of IAS 1 Presentation of Financial Statements and IFRS 7 Financial Instruments: Disclosures regarding the presentation of finance costs be resolved?
    • Should the liability component of a convertible instrument with an obligation to deliver cash or other assets more than 12 months from the balance sheet date be classified as current or non-current?
  • Financial Instruments: Recognition and Measurement - Comprehensive Project
  • Conceptual Framework - Elements and Recognition
  • Fair Value Measurements - Discussion Paper
Friday 17 November 2006


Standards Advisory Council Meeting Agenda

Thursday 9 November 2006

  • Opening remarks
  • Comments from Trustees
  • Discussion of IASC Foundation initiatives
    • Translation
    • Publications
  • Views on the Strategic Direction of Financial Reporting
    • Recap on discussion at last meeting
    • Ideas from the CFA Institute (continuation from last meeting)
    • Comments, followed by plenary discussion led by presenters
  • Discussion of IASB work plan
    • Report from IASB Chairman
    • Work plan and staff resources
    • Convergence with US GAAP
    • Status of SME project
Friday 10 November 2006
  • Liabilities and Equity
    • Presentation
    • Plenary discussion
  • Fair value measurement
  • Implementation / interpretation / national standard setters
    • Recap on June discussion
    • Plenary discussion lead by group of SAC members


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