IASB will meet in London 18-20 October 2005

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07 Oct 2005

The IASB will meet at its offices in London on Tuesday to Thursday, 18-20 October 2005. The announced agenda for the meeting is below.

The Board will also meet in Norwalk, CT, USA with the US Financial Accounting Standards Board on 24 and 25 October 2005.

agenda.gif18-20 October 2005, London Tuesday, 18 October 2005

  • Insurance contracts: continuation, cancellation and renewal options (Education Session)
  • IFRIC update on concessions (Education Session)
  • IFRIC update
Wednesday, 19 October 2005
  • Potential technical correction: IFRS 1 and IAS 12 – deferred tax relating to goodwill in a business combination
  • Business combinations II
  • Short-term convergence: borrowing costs
  • Conceptual Framework – Objectives and qualitative characteristics
  • Revenue recognition
    • The definition of revenue (specifically the meaning of 'customer')
    • Examples illustrating the application of the proposed approach to different types of revenue transactions.
  • Financial instruments – Discussion of:
    • Objectives and the nature and status of the current and possible future work program for financial instruments.
    • Issues related to the disaggregation of changes in fair value.
Thursday, 20 October 2005
  • Performance reporting
  • Consolidation

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