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Agenda for May 2007 IASB meeting

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04 May 2007

The International Accounting Standards Board will hold its May 2007 Board meeting at its offices, 30 Cannon Street, London, on Tuesday through Friday 15-18 May 2007. Presented below is the agenda for the meeting.


15-18 May 2007, London

Tuesday 15 May 2007

Wednesday 16 May 2007

  • Conceptual Framework – Reporting Entity
  • IFRS 2 Vesting Conditions and Cancellations
  • Update on the IFRIC meeting held on 3 and 4 May 2007
  • Annual Improvements 2006-2007:
    • 1. At what point should costs associated with advertising and promotional activities be recognised as an expense in the income statement and when should an entity may recognise a prepayment?
    • 2. Should the IAS 28 and IAS 31 disclosures be required when the investment in the associate or jointly controlled entity is accounted for at fair value, for example by a venture capital organisation?
    • 3. Can impairments recognised against associates be reversed?
    • 4. Clarification of whether subsidiaries held for sale in separate financial statements are within the measurement scope of IFRS 5.
    • 5. Proposed wording revisions to IAS 20 and IAS 29 to confirm to defined or more consistently used terms.

Thursday 17 May 2007

Friday 18 May 2007

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