Notes from Day 2 of the additional February IASB meeting

  • 2011feb Image

02 Feb, 2011

The IASB is holding an additional meeting in London on 1-2 February 2011, some of which is a joint meeting with the FASB.

We've posted Deloitte observer notes from the first part of day 2 of the meeting (click through for direct access to the notes):

Wednesday, 2 February 2011

  • Post-employment Benefits (IASB)
    • Distinction between defined benefit plans and defined contribution plans
    • Accounting for risk sharing features in a defined benefit plan

We will post notes from the joint IASB-FASB session (where revenue recognition and insurance contracts were discussed) soon.

Click here to go to the preliminary and unofficial Notes Taken by Deloitte Observers for the entire meeting.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.