November 2016 IASB meeting agenda posted

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04 Nov 2016

The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 14–16 November 2016.

The meeting will include discussions on:

  • Disclosure initiative: Materiality
    • Errors
    • Covenants
    • Stewardship
    • Recognition and measurement
    • Entities applying the IFRS for SMEs
    • Status and form of the guidance
  • Insurance contracts
    • Methodology - external testing of draft IFRS 17
    • Results - external testing of draft IFRS 17
    • Level of aggregation
    • Experience adjustments
    • Transition issues
    • Mitigating financial risks reflected in insurance contracts
    • Other sweep issues
    • Mandatory effective date of IFRS 17
  • Primary financial statements
    • Analysis of financial statements presentation
    • Use of performance measures
    • Literature review
    • Summary of outreach on scope of project
    • Ten possible approaches presented during outreach
  • Financial instruments with characteristics of equity
    • Summary of discussions to date
    • Exception in Paragraphs 16A – 16D of IAS 32
  • IFRS implementation issues
    • IFRS 9 / IAS 28 — Long-term interests (due process steps)
    • Property, plant and equipment — Proceeds before intended use (due process steps)
  • Conceptual framework
    • Summary of tentative decisions
    • Liability definition and supporting concepts
    • Testing the proposed asset and liability definitions — illustrative examples
    • Effects of the proposed changes to the Conceptual Framework on preparers

The full agenda for the meeting can be found here. We will post any updates to the agenda, our com­pre­hen­sive pre-meet­ing summaries as well as observer notes from the meeting on this page as they become available.

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