Agenda for the September IASB meeting

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18 Sep 2004

The IASB has announced the agenda for its Board meeting on 21-24 September 2004. The Board will also meet with its partner national standard-setters 27 and 29 September 2004 and with representatives of standard setting bodies from over 30 countries on 27 and 28 September.

The IASB Board meeting will be held at the IASB offices, 30 Cannon Street, London. The meetings with partner national standard setters and world standard setters will be held at three other locations as indicated Here.


Tuesday 21 September 2004

  • IFRIC - Concessions (Educational session)
  • IAS 12 Income Taxes - Backwards tracing (Educational session)
  • IFRS 3: Combinations involving mutual entities
  • Concepts
  • IFRIC update Wednesday 22 September 2004
  • Insurance (Educational session)
  • Business Combinations II
  • Financial instruments: the fair value option Thursday 23 September 2004
  • Financial Reporting by Small and Medium-sized Entities
  • Share-based payment
  • Convergence: employee benefits (IAS 19)
  • Convergence: Income taxes (IAS 12) Friday 24 September 2004
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • ED 6 Exploration for and evaluation of mineral resources
  • IASB due process Unspecified date
  • Convergence: discontinued operations (IFRS 5) is included in the list of agenda topics but a specific day has not been announced Monday 27 September 2004
  • Morning: Meeting with national standard-setters
    • Update on developments
    • Thoughts on accounting standard setting (Roundtable)
  • Afternoon: Meeting with world standard-setters
    • IASCF education initiatives
    • The role of the national standard-setter in relation to the IASB
    • National standard-setters: challenges to adoption of IFRSs - round-table discussion
    Tuesday 28 September 2004
  • All day: Meeting with world standard-setters
    • Keynote address: Donald T Nicolaisen, Chief Accountant, US Securities and Exchange Commission
    • The IASB's Framework
    • Consolidation and control
    • Leases
    Wednesday 29 September 2004
  • Morning: Meeting with national standard-setters
    • Development of work programme and procedures
    • Disclosure framework
    • Progress reports on research projects
      • Extractive activities
      • Intangible assets
      • Investment companies
      • Joint ventures
      • Leases
      • Management narrative reporting (MD&A;/OFR, etc)
      • Measurement

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