Notes from November IASB-EFRAG meeting
14 Nov, 2010
The International Accounting Standards Board (IASB) and the European Financial Reporting Advisory Group (EFRAG) held a joint meeting in London on 12 November 2010. The topics discussed were as follows (click through for Deloitte observer notes on each topic):
- Opening comments
- Revenue recognition
- Leases
- Consolidation
- Financial instruments
- Hedge accounting
- Impairment
- Other financial instruments issues
- Financial statement presentation: other comprehensive income
- Insurance
- Other items
- Fair Value Measurement guidance
- EFRAG Pro-active Activities
- EC consultation on country-by-country reporting
Click here to go to the preliminary and unofficial Notes Taken by Deloitte Observers for the entire meeting.