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IASB Board Meeting 15-19 December 2008

Start date:

End date:

Location: London

IASB Board Meeting Agenda

Monday 15 December 2008 (afternoon only)

Tuesday 16 December 2008

Wednesday 17 December 2008 (afternoon only)

Thursday 18 December 2008

Friday 19 December 2008 (morning only)

Related Topics

Related Discussions

  • Conceptual Framework Phase A — Objective and Qualitative Characteristics

    Dec 16, 2008

    The IASB staff presented a preliminary analysis of the major issues raised by respondents to the Exposure Draft of Chapters 1 and 2 of the IASB Framework, which addressed the Objective of Financial Reporting and the Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information.

  • Liabilities: Amendments to IAS 37

    Dec 16, 2008

    The Board discussed whether specific disclosure requirements were required in the revised version of IAS 37 with respect to possible obligations – those matters that do not meet the definition of a liability (currently called 'contingent liabilities') – and whether the notes to the financial statements should contain details of situations in which it is uncertain that a present obligation exists and the entity has judged that none does.

  • Derecognition of Financial Assets

    Dec 16, 2008

    The Board discussed open issues arising from the deliberations of the two different approaches to implement the agreed derecognition principle.

  • Fair Value Measurement

    Dec 17, 2008

    Before beginning the first of several sessions this week on aspects of the fair value measurement guidance project, the staff reviewed the proposed project plan.

  • Annual Improvements Project (AIP) 2009

    Dec 18, 2008

    The Board discussed 2007 AIP issues (IAS 1, IAS 17 and IAS 39) and new 2009 issues (IAS 18, IAS 40 and customer-related intangible assets).

  • Fair Value Measurement

    Dec 18, 2008

    The Board discussed the highest and best use of the application of a 'change of use option'.

  • Fair Value Measurement

    Dec 18, 2008

    The Board continued its deliberations on a proposed fair value measurement standard by addressing three issues: (1) Reference market, (2) Day one gains or losses, and (3) Control premiums.

  • Fair Value Measurement

    Dec 19, 2008

    The Board continued its deliberations on an exposure draft of a proposed fair value measurement standard.