Agenda for November 2006 IASB meeting

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08 Nov 2006

The International Accounting Standards Board will hold its November 2006 Board meeting at its offices, 30 Cannon Street, London, on Thursday 16 November 2006 and Friday 17 November 2006. Presented below is the preliminary agenda for the meeting.

The IASB will also meet with the Standards Advisory Council on 9 and 10 November 2006. We previously posted the Agenda for the SAC Meeting.

Board Meeting Agenda

16-17 November 2006, London

Thursday 16 November 2006

  • IFRIC X Service Concession Arrangements – Vote to approve an Interpretation
  • Annual improvements process - the following annual improvements projects will be recommended to and discussed by the Board:
    • Should IAS 1 Presentation of Financial Statements be amended to provide guidance on situations where the financial statements of an entity are based on, but not in full compliance with, IFRSs
    • How should the conflict between the requirements of IAS 1 Presentation of Financial Statements and IFRS 7 Financial Instruments: Disclosures regarding the presentation of finance costs be resolved?
    • Should the liability component of a convertible instrument with an obligation to deliver cash or other assets more than 12 months from the balance sheet date be classified as current or non-current?
  • Financial Instruments: Recognition and Measurement - Comprehensive Project
  • Conceptual Framework – Elements and Recognition
  • Fair Value Measurements – Discussion Paper

Friday 17 November 2006

Related Topics

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