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IASB meeting — 24–28 September 2012

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The IASB's regular monthly meeting was held on 24–28 September 2012 in London, part of it a joint meeting with the FASB. The IASB discussions included insurance contracts, revenue recognition, rate regulated activities, classification and measurement, macro hedge accounting, IAS 41, the Conceptual Framework, investment entities, impairment, an IFRIC update, IFRS 11, IAS 28/IFRS 10, and annual improvements.

Agenda for the meeting

Monday, 24 September 2012

IASB-FASB meeting (13:00-18:00)

  • Insurance contracts
  • Revenue recognition

Tuesday, 25 September 2012

IASB education sessions (14:00-17:45)

  • Insurance contracts
  • Revenue recognition

Wednesday, 26 September 2012

IASB meeting (09:00-18:00)

  • Rate regulated activities
  • Classification and measurement
  • Macro hedge accounting
  • Insurance contracts

Thursday, 27 September 2012

IASB meeting (09:00-12:30)

  • IAS 41 Agriculture — Biological assets
  • Annual improvements
  • Investment entities
  • Impairment

IASB-FASB meeting (13:15-16:15)

  • Revenue recognition

Friday, 28 September 2012

IASB meeting (09:00-10:45)

  • IFRIC Update
  • IFRS 11 Joint Arrangements — Acquisition of interest
  • IAS 28/IFRS10 Partial gain recognition on transactions with associates and joint arrangements
  • Conceptual Framework


Agenda papers from this meeting are available on the IASB's website.

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