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IASB meeting — 18–19 November 2015

Start date:

End date:

Location: London

IASB (International Accounting Standards Board)

The International Accounting Standards Board (IASB) met at its offices in London on 18–19 November 2015. This meeting features discussions on:

  • Insurance contracts — Similarities and differences between the general measurement model and the variable fee approach for insurance contracts as well as three narrow issues arising from the variable fee approach will be considered.
  • Goodwill and impairment — Identification and measurement of intangible assets in a business combination will be discussed.
In addition, the IASB will discuss fair value measurements, post-employment benefits, IFRS implementation issues, and the research project on share-based payment.

Agenda for the meeting

Wednesday, 18 November 2015

Morning session (09:00–12:45)

  • Fair value measurement 
  • Post-employment benefits
  • Goodwill and impairment Identification and measurement of intangible assets acquired in a business combination.
Afternoon session (13:45–17:00)
  • Insurance contracts — Comparison of the general model and the variable fee approach.

Thursday, 19 November 2015

Morning session (09:00–12:00)

  • Research project share-based payment — Global trends in pensions, potential models that might address the issue of contribution-based promises and other hybrid plans, and the potential impact of the Agenda Consultation and other IASB projects.
  • IFRS implementation issues — IFRIC update.

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

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