IASB meeting — 20–22 May 2014

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The International Accounting Standards Board (IASB) met at its offices in London on 20–22 May 2014. Part of the meeting was being held jointly with the Financial Accounting Standards Board (FASB) to discuss the leases project. Additionally, the IASB discussed insurance contracts, bearer plants, IFRS for SMEs, equity method, conceptual framework, and deferred tax assets for unrealised losses (IAS 12).

Agenda for the meeting

TUESDAY, 20 MAY 2014

IASB education session (10:30-12:30)

  • Insurance contracts

IASB meeting (13:30-13:40)

  • Amendments to IAS 41 — Bearer plants

IASB education session (13:40-15:30)

  • IFRS for SMEs
  • Leases



IASB meeting (09:00-18:00)

  • Equity method:
    • Research project
    • Share of other new asset changes project
  • Conceptual framework
  • Insurance contracts



IASB-FASB meeting (13:00-16:00)

  • Leases

IASB meeting (16:15–16:45)

  • IAS 12 — Recognition of deferred tax assets for unrealised losses


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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.