The tentative agenda is shown below.

Monday 15 December 2008 (afternoon only)

• IFRS for Private Entities (formerly IFRS for SMEs) – Recognition, Measurement, and Presentation
• Financial Instruments: Comprehensive Project – Discussion of views expressed at roundtables

Tuesday 16 December 2008

• Liabilities: Amendments to IAS 37
• Conceptual Framework Phase A – Objective and Qualitative Characteristics
• Derecognition of Financial Assets

Wednesday 17 December 2008 (afternoon only)

• Fair Value Measurement
• Derecognition of Financial Assets (continuation from Tuesday)

Thursday 18 December 2008

• Annual Improvements 2009
  • Issues for potential inclusion in the August 2009 Exposure Draft:
    • IAS 18 Revenue – Clarification of inconsistent guidance
    • IAS 40 Investment Property – Change from revaluation method to cost method
  • Carryover issues and proposed amendments to 2007 Exposure Draft:
    • IAS 39 Financial Instruments: Recognition and Measurement – Treating loan prepayment penalties as closely related embedded derivatives
    • IAS 1 Presentation of Financial Statements – Current/non-current classification of convertible instruments
    • IAS 17 Leases – Classification of leases of land and buildings
  • Amendment item: IFRS 3 – Whether to remove the distinction between how 'contractual' and 'non-contractual' customer-related intangible assets are recognised in a business combination
• Proposed Agenda Item: Rate-regulated Activities
• IFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions
• Fair Value Measurement (continuation from Wednesday)
• Financial Instruments – Comprehensive Project (continuation from Monday)
• IFRS 7 Issues

Friday 19 December 2008 (morning only)

• Fair Value Measurement – Measurement of Liabilities
• Sweep issues from this meeting, if any