IASB Board Meeting 19-21 May 2009

Start date:

End date:

Location: London

IASB Board Meeting Agenda

Tuesday 19 May 2009

Wednesday 20 May 2009

  • Joint Ventures
  • Annual Improvements 2009 The Board will discuss several proposed amendments relating to the revisions to IFRS 3 and IAS 27:
    • various amendments on the effective date and the transition guidance of the two standards and consequential amendments;
    • the treatment of pre-existing contingent consideration of the acquiree, an IFRIC recommendation on the contractual customer relationship and other amendments relating to IFRS 3; and
    • the re-allocation of other comprehensive income for a transaction with noncontrolling interest in IAS 27 and the consideration of the FASB's proposed amendment to the scope of SFAS 160.
  • Leases
  • Financial Instruments: Recognition and Measurement - Impairment Comparison between the incurred loss model, expected loss model and fair value model to impairment.
  • Financial Instruments: Recognition and Measurement - Classification Circumstances in which financial instruments could be measured on a basis other than fair value

Thursday 21 May 2009

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