16-20 October 2006, London

Monday 16 October 2006

• Post-employment Benefits – Intermediate risk plans [Education session with actuarial representatives]
• Extractive Activities Research Project [Education session]
• Insurance contracts

• Meeting between Representatives from the IASB and EFRAG (morning)
• Financial Statement Presentation
• Business Combinations Phase II – Redeliberations of proposed revisions to IFRS 3

• Interest Margin Hedging [Education session with representatives from the European Banking Federation]. Click here for a Description of Interest Margin Hedging discussed by the Board in March 2004.
• Amendments to IAS 37 Non-financial Liabilities
• Conceptual Framework
  • Elements of financial statements
  • Planning for Phase B (elements) and Phase D (reporting entity)
• Accounting Standards for Small and Medium-sized Entities

• Intangible Assets Research Project
• IFRIC Issues:
  • IFRIC X Service Concession Arrangements (Drafts: IFRIC D12-D14) - Approval of an Interpretation
  • IFRIC X IFRS 2 - Group and Treasury Share Transactions (Draft: IFRIC D17) - Approval of an Interpretation
• Amendments to IAS 14 Segment Reporting
• Financial instruments – IAS 39 Financial Instruments: Recognition and Measurement - Identification of a portion of an exposure eligible for hedge accounting
• Revenue Recognition Amendments to IAS 24 Related Party Disclosures

• Annual improvements to IFRSs:
  • Should investment property under construction be within the scope of IAS 40 Investment Property instead of IAS 16 Property, Plant and Equipment?
  • In IAS 17 Leases, should contingent rents relating to operating leases be recognised as incurred or amortised on a straight-line basis?
• >IFRS 2 Share-based Payment<a> - Exposure Draft IFRS 2 Share-based Payment: Vesting Conditions and Cancellations.