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IASB meeting — 1-2 February 2011, London

Start date:

End date:

Location: London

About meeting notes

Agenda for the meeting

Tuesday, 1 February 2011

IASB meeting (12:45-13:00)

  • Post-implementation reviews

IASB/FASB joint meeting (13:00-16:15)

  • Revenue recognition – Product warranties
  • Leases – Distinguishing between a lease and a service contract

Wednesday, 2 February 2011

IASB meeting (13:30-15:00)

  • Post-employment benefits

IASB/FASB joint meeting (15:15-17:15)

  • Revenue recognition – Costs of obtaining a contract
  • Insurance contracts – Acquisition costs

Related Discussions

  • Post-implementation review framework

    Feb 01, 2011

    The IASB discussed developing a framework for conducting post-implementation reviews as required as part of the 'Due Process Handbook for the International Accounting Standards Board'.

  • Revenue recognition – Product warranties

    Feb 01, 2011

    The IASB and FASB considered whether an entity should allocate revenue to all product warranties and, if not, to which warranties an entity should allocate revenue.

  • Post-employment benefits

    Feb 02, 2011

    The IASB (1) received an updated timetable for issue of the standard (2) discussed the distinction between defined benefit plans and defined contribution plans (3) considered the accounting for risk sharing features in a defined benefit plan.

  • Revenue recognition – Costs of obtaining a contract

    Feb 02, 2011

    The IASB and FASB discussed the topic of costs of obtaining a contract in the context of revenue recognition and frequently compared these issues with how they are being handled in the leasing and insurance projects.