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
- Short-term Convergence: Joint Ventures
- Short-term Convergence: Borrowing costs - Exposure Draft of Proposed Amendments to IAS 23 Borrowing Costs
- Post-employment Benefits - Recognition and presentation
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
- 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