IASB meetings (2012)
The IASB met in London on 13–17 December 2012. Topics discussed included conceptual framework, IAS 12, macro hedge accounting, insurance contracts, revenue recognition, IAS 36, agriculture and rate regulated activities. The revenue recognition session on Monday was discussed jointly with the FASB.
13 Dec 2012 - 17 Dec 2012
The IASB met in London on 19–21 November 2012. Topics discussed include levies, financial instrument impairment, revenue recognition, conceptual framework, insurance contracts, offsetting update, due process, and the Financial Stability Board (FSB) enhanced disclosure forum. A number of sessions will be held jointly with the FASB.
19 Nov 2012 - 21 Nov 2012
The IASB will meet in London on 15–19 October 2012. Topics to be discussed include insurance contracts, macro hedge accounting, financial instruments, revenue recognition, confirmation of due process before the issue of exposure drafts on IAS 28 and the 2011-2013 cycle of annual improvements, and consideration of a recommendation to suspend the project on IAS 8 effective dates and transition. A number of sessions will be held jointly with the FASB.
15 Oct 2012 - 19 Oct 2012
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.
24 Sep 2012 - 28 Sep 2012
The International Accounting Standards Board held an education session, covering revenue recognition, insurance contracts and leases, in London on Thursday 20 September 2012.
20 Sep 2012 - 20 Sep 2012
The IASB met in London on 16–20 July 2012, some of the meeting being a joint meeting with the FASB. Notable outcomes from the meeting include the IASB tentatively deciding that an investor in an associate should account for its share of changes in net assets of the asset in equity (a separate exposure draft will be issued), the IASB completing the decision process in preparation of issuing a revised exposure draft on leases, the IASB tentatively agreeing to move towards balloting the investment entity consolidation exemption, and the FASB outlining constituent concerns in the financial instrument impairment project. The Boards, or IASB separately, also continued discussion in a number of projects, including revenue recognition, insurance, macro hedging and the limited reconsideration of IFRS 9. The IASB also received a report on its due process activities over the past year.
16 Jul 2012 - 20 Jul 2012
The IASB held its regular meeting on 12–14 June 2012, much of it a joint meeting with the FASB. With the exception of revenue recognition, discussions were held on each of the major joint projects (leases, insurance contracts and financial instruments), with a highlight being the boards agreement on a common approach to lease expense recognition. Other topics discussed included the proposed exemption from consolidation for investment entities, various matters related to the IFRS Interpretations Committee, the post-implementation review of IFRS 8 and the comprehensive review of the IFRS for SMEs.
12 Jun 2012 - 14 Jun 2012
The International Accounting Standards Board held an education session, covering leases and revenue recognition, in London on Wednesday 6 June 2012. The agenda for the session was released on 30 May 2012.
06 Jun 2012 - 06 Jun 2012
The IASB's regular monthly meeting was held on 21–24 May 2012 in Norwalk, CT, USA, part of it a joint meeting with the FASB.
20 May 2012 - 23 May 2012
The IASB is holding an additional meeting on Thursday 17 May 2012. Most of the meeting will be an education session on a number of topics including: investment entities, possible limited scope amendments to IFRS 9, and insurance contracts. The IASB will also consider the next process step in the macro hedge accounting project (DP or ED).
17 May 2012 - 17 May 2012
The IASB's regular monthly meeting was held on 16–19 April 2012 in London, part of it a joint meeting with the FASB. The discussions included education and deliberative sessions on the classification and measurement of financial instruments; consideration of the definition of the term 'non-monetary asset' (as part of the annual improvements 2011-2013 cycle); an IFRIC update; initial redeliberations on the investment entities proposals; continued debate on the 'three bucket' approach to the impairment of financial assets; and insurance contracts.
16 Apr 2012 - 19 Apr 2012
The IASB's regular monthly meeting was held on 20–21 March 2012 in London, part of it a joint meeting with the FASB. The IASB discussed post-implementation reviews, effective dates, macro hedge accounting, insurance contracts, and a review of the efficiency and effectiveness of the IFRS Interpretations Committee. The half-day joint session with the FASB discussed insurance contracts.
20 Mar 2012 - 21 Mar 2012
The IASB and European Financial Reporting Advisory Group (EFRAG) are holding a joint meeting on Friday 9 March 2012 in London.
09 Mar 2012 - 09 Mar 2012
The IASB's regular monthly meeting was held on 27 February–2 March 2012 in London, part of it a joint meeting with the FASB. The IASB only sessions saw a continuation of discussions on insurance contracts and macro hedge accounting, consideration of a number of matters related to the IFRS Interpretations Committee (including the status and due process for agenda decisions) and various annual improvements matters. The joint sessions with the FASB continued debate on financial instruments impairment, classification and measurement (bringing IFRS and US-GAAP requirements closer together) and leases (where the boards disagreed on the amortisation profile for the right-of-use asset).
27 Feb 2012 - 02 Mar 2012
The IASB held is regular monthly meeting on 25–27 January 2012 in London, part of it a joint meeting with the FASB. Meeting highlights included an IASB decision not to extend the effective dates of the 'suite of five' standards on consolidation, joint arrangements and disclosures and an agreement for the IASB and FASB to work together to try to converge the requirements for the recognition and measurement of financial instruments. A number of other topics were also discussed.
25 Jan 2012 - 27 Jan 2012
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