IASB meetings (2013)
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.
12 Dec 2013 - 12 Dec 2013
The IASB met in London on 20-22 November 2013. Part of the meeting was held jointly with the Financial Accounting Standards Board to discuss the classification and measurement of financial instruments and leases. The IASB considered rate regulated activities (both the interim standard and research project), possible amendments to IAS 1 (disclosure initiative and going concern disclosures), annual improvements 2010-2012 cycle, revenue recognition, financial instruments impairment, the due process followed and possible finalisation of the next due process steps in a number of narrow scope projects (annual improvements 2012-2014 cycle, amendments to IFRS 10/IAS 28, IAS 16/IAS 38 and IFRS 11), and the post-implementation review of IFRS 3.
20 Nov 2013 - 22 Nov 2013
The IASB met at its offices in London on 28 October through 1 November 2013. Discussions included joint sessions with the FASB on classification and measurement (education session) and revenue recognition, and IASB-only sessions on revenue recognition (education session), the limited scope projects on IFRS 10/IAS 28, IAS 16/IAS 38, IAS 27 and IAS 19, annual improvements 2012-2014 (IFRS 7/IFRS 5/IAS 19), annual improvements 2010-2012 (IFRS 2), rate-regulated activities, an update from the IFRS Interpretations Committee, macro hedge accounting, impairment, and proposed amendments to IAS 1.
28 Oct 2013 - 01 Nov 2013
The IASB met at its offices in London on 13, 17 and 18 September 2013. Discussions included joint sessions with the FASB on financial instruments (classification and measurement and impairment) and revenue recognition, and IASB-only sessions on employee benefits (ED on employee contributions), narrow focus amendments to IAS 1, annual improvement cycles 2010–2012 and 2011–2013, an update from the IFRS Interpretations Committee, the current status of the research project on business combinations under common control, separate financial statements of a joint operator as well as rate regulation.
13 Sep 2013 - 18 Sep 2013
The IASB met at its offices in London on 23–25 July 2013. Discussions included joint sessions with the FASB on financial instruments (classification and measurement and impairment) and revenue recognition, and IASB-only sessions on most of the joint session topics, plus rate regulation, macro hedging, the post-implementation review of IFRS 3, IFRS for SMEs, and a number of narrow scope amendments.
23 Jul 2013 - 25 Jul 2013
The IASB held its meeting on 18 and 19 June 2013. Topics discussed by the IASB include the comprehensive review of the IFRS for SMEs and the annual improvements (cycles 2010–2012 and 2011–2013). The meeting also included a joint meeting with the FASB to discuss the IASB's feedback on its proposals for limited scope amendments to IFRS 9 (classification and measurement)
18 Jun 2013 - 19 Jun 2013
The IASB met at its offices on 21–24 May 2013. Topics discussed by the IASB included revenue recognition, macro hedging, the comprehensive review of the IFRS for SMEs, the conceptual framework, and progress in numerous narrow scope projects. The meeting included a joint meeting with the FASB to discuss revenue recognition and the IASB's feedback on its proposals for limited scope amendments to IFRS 9 (classification and measurement).
21 May 2013 - 24 May 2013
The IASB met in London on 23–25 April 2013. Discussions included the Conceptual Framework, comprehensive review of the IFRS for SMEs, narrow-scope amendments to IAS 36, annual improvements (2010–2012 cycle and 2012–2014 cycle), hedge accounting, post-implementation review of IFRS 8, the forthcoming Interpretation on levies, and current projects of the IFRS Interpretations Committee. Consistent with recent meetings, the focus of the meeting was the IASB comprehensive Conceptual Framework project, with more than half of the time devoted to this project.
23 Apr 2013 - 25 Apr 2013
The IASB met on 19–21 March 2013 at the IASB's offices. It was an IASB only meeting. Discussions will include IAS 41, the comprehensive review of the IFRS for SMEs, conceptual framework, fair value measurement (unit of account), IAS 19, IAS 1, annual improvements 2010-2012, put options on non-controlling interests, and revenue recognition.
19 Mar 2013 - 21 Mar 2013
The IASB met on 18–22 February 2013 at the IASB's offices. Education sessions were held on insurance contracts, revenue recognition, and leases. Substantive discussions were held on conceptual framework, fair value measurements, IFRIC update, annual improvements 2010-2012, novation of derivatives, leases, insurance contracts, revenue recognition, matters from IFRIC, bearer biological assets, micro entities guide, and rate-regulated activities. Joint sessions with the FASB were also held, discussing revenue recognition and leases.
18 Feb 2013 - 22 Feb 2013
The IASB met on 29–31 January 2013 at the IASB's offices. Education sessions were held on insurance contracts, leases, revenue recognition, rate-regulation, integrated reporting and the Conceptual Framework. Substantive discussions were held on hedge accounting, insurance contracts, rate-regulation and the post-implementation review of IFRS 8. A joint session with the FASB was also held, discussing revenue recognition, insurance contacts and leases.
29 Jan 2013 - 31 Jan 2013
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