Final notes from IASB-FASB meeting in Norwalk
24 Mar, 2011
The IASB and FASB held a joint meeting in Norwalk on 21-23 March 2011. We've posted the remaining Deloitte observer notes from the meeting (click through for direct access to the notes):
Monday, 21 March 2011 (other sessions)
- Leases
- Initial direct costs
- Inception vs. commencement
- Determination of the discount rate in a lease
Tuesday, 22 March 2011 (other sessions)
- Financial instruments – Impairment
- Measurement of uncertain cash flows
- Impairment accounting for purchased loans
Wednesday, 23 March 2011
- Revenue Recognition
- Collectibility (continuation of discussion from Monday 21 March)
- Uncertain consideration
The IASB and FASB are holding an additional joint meeting on Tuesday 29 March 2011 (this meeting was originally scheduled for 28-29 March 2011).
Our earlier story about the outcomes from this week's meeting is available Here. Click here to go to the preliminary and unofficial Notes Taken by Deloitte Observers for the entire meeting (including the IASB meeting from the previous week).