IASB Board Meeting 15 October 2008

Scheduled meeting of the IASB Board.

The meeting will take place on the 13 - 17 October 2008

Any problems with registration please contact us at meetings@iasb.org

Click below to register for the webcasts for this meeting:

Session 1

Session 2

NOTE: The above webcasts will no longer be available after 90 days of the meeting date, but they will be available from the relevant project pages.

Please note that the session on Fair Value Measurement has been moved from Friday to Wednesday. Other timings for Wednesday have changed slightly [14 October]

Documents

■ Observer Guidelines

■ Agenda and running order (14 October)

■ Agenda paper 3: Insurance Contracts – education session: Cover note

■ Agenda paper 3A: Insurance Contracts – education session: Overview of comments on the measurement attribute

■ Agenda paper 3B: Insurance Contracts – education session: Candidate measurement approaches

■ Agenda paper 3C: Insurance Contracts – education session: Candidate measurement approaches – tabular comparison

■ Agenda paper 3D: Insurance Contracts – education session: Candidate measurement approaches – example

■ Agenda paper 5: International Financial Reporting Standard for Private Entities (formerly IFRS for SMEs): Redeliberation – Outstanding Issues

■ Agenda paper 6: IAS 39 Financial Instruments: Recognition and Measurement - Application of the Effective Interest Rate Method

■ Agenda paper 7: Derecognition of Financial Assets: Cover note

■ Agenda paper 7: Derecognition of Financial Assets: Slides

■ Agenda paper 7A: Derecognition of Financial Assets: Proposed Derecognition model

■ Agenda paper 7B: Derecognition of Financial Assets: Lack of Practical Ability to Transfer – Now What?

■ Agenda paper 7C: Derecognition of Financial Assets: Application of Flowcharts to Transactions and Comparison to IAS 39 and FAS 140 ED

■ Agenda paper 7D: Derecognition of Financial Assets: Project timetable

■ Agenda paper 8: ED Annual Improvements: Comment analysis – IAS 39 definition of a derivative (question 30)

■ Agenda paper 9: Fair Value Measurement: Bid-ask spreads