Final notes from the September IASB meeting
Sep 23, 2011
The IASB's regular monthly meeting was held on 19-22 September 2011 in London, some of which was a joint meeting with the FASB.
We have posted Deloitte observer notes from the remaining sessions held on Thursday (click through for direct access to the notes):
Thursday, 22 September 2011 (other sessions)
- Annual Improvements to IFRSs – 2010-2012 (IASB only)
- IAS 16 Property, Plant and Equipment – Revaluation model and proportionate restatement
- IAS 24 Related Party Disclosures – Key management personnel
- IFRS 2 Share-based payment – Vesting and non-vesting conditions
- IFRS 8 Operating Segments – Reconciliation of segment assets in IFRS 8
- IAS 7 Statement of Cash Flows – Classification of interest paid that is capitalised
- IAS 36 Impairment of Assets – Disclosure of the recoverable amount
- IAS 1 Presentation of Financial Statements – Current/non-current classification of debt
- IAS 12 Income Taxes — Recognising deferred tax assets for unrealised losses on available-for-sale debt securities
- Other issues considered for amendments within the scope of the Annual Improvements process
- IFRS 2 Share-based payment – Review of the requests received by the IFRS Interpretations Committee in relation to IFRS 2
- IFRS 1 First-time Adoption of IFRSs – Review of a request received by the IFRS Interpretations Committee
- IFRS 8 Operating Segments – Review of a request received by the IFRS Interpretations Committee
Click here to go to the preliminary and unofficial Notes Taken by Deloitte Observers for the entire meeting.
