April Board meeting agenda is announced

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08 Apr 2005

The IASB will hold its monthly Board meeting on Tuesday 19 April 2005. On Wednesday 20 April, the Board will meet with its liaison national standard-setters.

On Thursday 21 April 2005, the Board will hold a joint meeting with the US Financial Accounting Standards Board. All are in London, though venues differ. Presented below are the preliminary agendas announced so far.


19-21 April 2005, London

Tuesday 19 April 2005

IASB Board Meeting Location: IASB Offices, 30 Cannon Street, London

Wednesday 20 April 2005

Meeting of the IASB and the Liaison National Standard Setters Location: The Council Room, One Great George Street, Westminster, London SW1P 3AA

  • Provisional agenda not yet announced

Thursday 21 April 2005

Meeting of the IASB and the US FASB Location: The Council Room, One Great George Street, Westminster, London SW1P 3AA

  • Financial Instruments – Way Forward The Boards will discuss alternative approaches towards future projects on financial instruments accounting.
  • Performance Reporting
    • 1. What topics will be addressed in Segment A and Segment B, including agreement on the required financial statements, whether to require a single statement of comprehensive income with a total for comprehensive income while retaining a subtotal similar to the concept of 'income from continuing operations' or 'profit or loss', and agreement on the number of years required to be presented in comparative financial statements.
    • 2. Whether the issue on requiring the presentation of the direct method for the statement of cash flows should be addressed in either Segment A or Segment B
    • 3. What is the timing and the type of document(s) for public comment that should be used for Segment A and Segment B
    • 4. Whether the document(s) for public comment should be drafted jointly by the IASB and FASB staff using the same wording (similar to a new standard such as Business Combinations II) or if the staff should amend each Board's existing guidance/literature using the same wording (whenever possible)
  • Short-term Convergence: Income Taxes
  • Concepts – Objectives

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