IASB meeting — 12 December 2013

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The International Accounting Standards Board (IASB) met at its offices in London on 12 December 2013. The IASB received an update from the Interpretations Committee and considered the post-implementation review of IFRS 3, amendments to IAS 28, IAS 16/IAS 38 and IAS 19), possible amendments to IFRS 1 (short-term exemptions) and financial instruments impairment, the due process followed as well as impairment and classification and measurement.

Agenda for the meeting


IASB meeting (09:00-14:30)

  • Post Implementation Review of IFRS 3 Business Combinations
  • IFRS IC Update
  • IAS 28 Investments in Associates and Joint Ventures — Equity method: Share of other net asset changes
  • IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets — Clarification of Methods of Depreciation and Amortisation — Due Process consideration
  • IAS 19 Employee Benefits — Determination of discount rate
  • IFRS 1 First-time Adoption of International Financial Reporting Standards — short term exemptions from IFRSs
  • Financial Instruments — Impairment
  • Financial Instruments — Limited amendments to IFRS 9 (classification and measurement)
  • IFRS 13 Fair Value Measurement — Portfolios


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

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