Financial Accounting Standards Board, Merritt 7 Corporate Park—Building 401, Norwalk, Connecticut 06856-5116 USA
16 - 18 November 2010
AGENDA ITEM
Papers
- AP7: Summary of proposed models
- AP7A: Recognition of a liability for emissions in excess of initial allocation, and measurement of liabilities in an emission trading scheme
- AP7B: Initial and subsequent measurement of purchased allowances (assets) (cap and trade scheme)
- AP7C: Balance sheet presentation of the assets and liabilities in an emission trading scheme
Papers
- AP2: Cover note
- AP2A: Measuring the fair value of a reporting entity’s own equity instruments
- AP2B: Measuring the fair value of a group of financial assets and financial liabilities
- AP2C: Premiums and discounts in a fair value measurement
- AP2D: Measurement uncertainty analysis disclosure
- AP2D addendum: Decision tree
Papers
- AP10: Macro hedge accounting—Cover note
- AP10A: Macro hedge accounting—The economic objective
- AP10B: Macro hedge accounting—Hedge accounting that is consistent with risk management
- AP10C: Macro hedge accounting—Hedge ineffectiveness arising from the proportional approach to designation
- AP10D: Macro hedge accounting—A bottom layer approach
Papers
- AP11A: Cover note
- AP11B: Presentation—Background and overview of responses to the Exposure Draft
- AP11C: Presentation—Presenting the components
- AP11D: Presentation—Other issues
- AP11E: Disclosure—Approach and objectives
- AP11F: Disclosures—New disclosures
- AP11G: Disclosure—Other disclosures
- AP11H: Classification
