16-19 October 2007, London

Tuesday 16 October 2007 (afternoon only)

• Post-employment Benefits – Discussion paper issues relating to defined benefit promises
• Conceptual Framework – Phase A: Objectives and Qualitative Characteristics
• Conceptual Framework – Phase B: Elements and Recognition
• Annual Improvements 2008
  • Should IFRS 5 be amended to clarify the disclosures required for non-current assets (or disposal groups) classified as held for sale or discontinued operations?
  • Should the Appendix to IAS 18 be amended to add guidance on determining whether an entity is acting as a principal or as an agent?

Wednesday 17 October 2007

• Fair Value Measurements – comment letter analysis
• IFRIC proposal: Draft amendment to IFRIC 11 and IFRS 2 – Group cash-settled share-based payment transactions
• Financial Statement Presentation - Phase B– Presenting information on the face of the financial statements
  • Basket transactions (a single transaction that involves multiple assets (or a combination of assets and liabilities) that would be classified in more than one category under the proposed presentation format) and foreign currency translation adjustments
  • The classification and presentation of dividends payable
  • Follow-up issues: offsetting in the statement of cash flows and capital management disclosures.
• Financial Instruments – Comprehensive Project
• Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation – Arrangements for Roundtables

Thursday 18 October 2007

• Fair Value Measurements – Measurement methodologies employed by valuation professionals (Education session)
• Liabilities – Amendments to IAS 37
• Leases

Friday 19 October 2007 (morning only)

• XBRL (eXtensible Business Reporting Language) (Education session)
• Related Party Disclosures – Amendments to IAS 24 – redeliberation based on responses to the exposure draft