Agenda for April 2013 IASB meeting

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13 Apr 2013

The International Accounting Standards Board (IASB) will meet at the IASB offices on 23-26 April 2013. Discussions will include the comprehensive project on the Conceptual Framework, comprehensive review of the IFRS for SMEs, narrow-scope amendments to IAS 36, annual improvements (2010-2012 cycle and 2012-2014 cycle), hedge accounting, post-implementation review of IFRS 8, the forthcoming Interpretation on levies, and current projects of the IFRS Interpretations Committee.

Consistent with recent meetings, the focus of the meeting is the IASB comprehensive Conceptual Framework project, with more than half of the time devoted to this project as the IASB seeks to publish a Discussion Paper by the end of June 2013.

In conjunction with the release of the agenda, the IASB has cancelled the education sessions originally scheduled for 17-19 April 2013.  Instead, a brief education session on the comprehensive review of the IFRS for SMEs has been included on the first day of the meeting.

There are currently no joint IASB-FASB sessions scheduled for this meeting, and accordingly, the meeting with be an IASB-only meeting.

The full agenda for the meeting, as of 12 April 2013, can be found here.  We will post any updates to the agenda, and our Deloitte observer notes from the meeting, on this page as they are available.

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