IASB meeting — 27 April 2011, London

Start date:

End date:

Location: London

About meeting notes

IASB The IASB held a special one-day meeting on 27 April 2011, in which several IASB members joined by teleconference or telephone. The FASB also joined the later part of the meeting.

Agenda for the meeting

Wednesday, 27 April 2011

IASB meeting (09:00—11:30)

  • Financial instruments – Hedge accounting
    • Accounting for time value of options — 'zero-cost' collars
    • Nominal components — layers
    • Accounting for fair value hedges

IASB/FASB joint meeting (12:00—16:15)

  • Insurance contracts
    • Eligibility requirements
    • Discounting of the pre-claims obligation
    • Treatment of acquisition costs
    • Premium allocation patterns and onerous contract test

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