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IASB December 2007

To be discussed at the December Meeting

Location: London UK

Date: 12/12/2007

Observer Notes

■ Agenda paper 3A: Annual improvements process: IFRS 8 – disclosures of information about segment assets

■ Agenda paper 3B: Annual improvements process: IAS 39: Financial Instruments: Recognition and Measurement – scope of paragraph 11A of IAS 39 – application of fair value option

■ Agenda paper 3C: Annual improvements process: IAS 39 Financial Instruments: Recognition and Measurement – application of paragraph AG 33(d)(iii) – Bifurcation of embedded foreign currency derivative

■ Agenda paper 3D: Annual improvements process: IAS 39: Financial Instruments: Recognition and Measurement – cash flow hedge accounting issues

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