AGENDA FOR THE JOINT IASB-FASB MEETING

23-24 April 2007, London

Monday 23 April 2007

• Intangible Assets – Agenda proposal
• Liability and Equity
  • A presentation of a discussion paper prepared by staff of the Accounting Standards Committee of Germany on behalf of the German Accounting Standards Board and the European Financial Reporting Advisory Group. The paper provides an alternative view on distinguishing between liabilities and equity.
• Conceptual Framework – Measurement Bases
• Conceptual Framework – Project plan

Tuesday 24 April 2007

• Business Combinations
  • The Boards will discuss several convergence issues related to the proposed business combinations standard. The Boards also will consider an analysis of the benefits and costs of the proposed business combinations and non-controlling interest standards.
• Leases – scope of a discussion paper