Last batch of notes from the 19-22 February IASB meeting
23 Feb 2002
We have posted notes from the third and fourth days of the IASB Meeting on 19-22 February 2002.
Those sessions covered the Improvements Project, specifically issues relating to the true and fair override in IAS 1; amendments to IAS 32 and IAS 39 (particularly derecognition); share-based payment; business combinations (phase I) including some consequential amendments to IAS 36 and IAS 38; and insurance contracts.