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These files are a collection of reports issued between 2002 and 2015 which provide a detailed account of the proceedings of IASB standard-setting. They were a commercial product sold principally to Big Four firms and standard-setters and provided a written record of the debate during standard-setting. They are not a verbatim report but include all the arguments while excluding repetitions.
They were compiled by a team of people who were themselves knowledgeable about IFRS and enabled subscribers to monitor the proceedings of the IASB without actually attending the meetings. The service started when IASB meetings were often held outside London and were not available through webcasts etc. They are regarded by the IASB and others as a reliable reflection of what happened, and were indeed once published by the IASB when the webcast system failed.
Thanks are due to Peter Walton for kindly passing these on to the ARC.