Final notes from the May IASB-FASB special meeting
16 May, 2011
The IASB held a special meeting in London on 11-12 May 2011, which was a joint meeting with the FASB.
We've posted the remaining Deloitte observer notes of the meeting (click through for direct access to the notes for each topic):
Tuesday, 11 May 2011
- Insurance Contracts
- Measurement of policyholder participation
Wednesday, 12 May 2011
- Leases: Education Session
- Distinguishing between lease accounting approaches
- Lessee Accounting – other than finance lease
- Lessor Accounting: Finance leases – measurement and presentation
- Lessor Accounting – other than finance lease
- Insurance Contracts
- Accounting mismatch and volatility overview
- Reducing accounting mismatches in profit or loss through presentation
- Implications of using OCI to reduce accounting mismatches in profit or loss
- Assets backing insurance contract liabilities
- Hedge Accounting
- Hedge effectiveness assessment
Click here to go to the preliminary and unofficial Notes Taken by Deloitte Observers for the entire meeting.
