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Additional notes from the May IASB meeting

May 23, 2012

The IASB is currently meeting in Norwalk, CT. Much of the meeting is a joint meeting with the FASB. We have posted Deloitte observer notes from the financial instrument impairment sessions held on Monday and Tuesday. The sessions covered the impairment of lease receivables, the discount rate that should be used when discounting expected losses in the general “three–bucket” impairment model, and how modifications on financial assets should be treated.

Click through for direct access to the notes:

Monday, 21 May 2012 (US time)

Tuesday,  22 May 2012 (US time)

Meeting notes from the other sessions held on these two days will be posted soon.

You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.