Notes from the November IASB meeting
15 Nov, 2011
The IASB's regular monthly meeting was held on 15-16 November 2011 in in London, part of it a joint meeting with the FASB. We have posted Deloitte observer notes from most of the sessions held on on the first day of the meeting, covering the following topics: annual improvements, operating segments, IFRS 10 — transitional requirements, IFRS 9 — targeted improvements, offsetting — effective dates, and leases.
Click through for direct access to the notes:
Tuesday, 15 November 2011 (other sessions)
- Annual Improvements (IASB only)
- IFRS 8 Operating Segments: Aggregation criteria and identification of the CODM
- IAS 7 Statement of Cash Flows: Classification of interest paid that is capitalised
- IAS 16 Property, Plant and Equipment: Meaning of receivable
- IAS 24 Related Party Disclosures: Key management personnel
- IFRS 10 — Transitional requirements (IASB only)
- IFRS 9 — Targeted improvements (IASB only)
- Offsetting — Additional feedback: Effective dates (IASB only)
- Leases (IASB only)
Notes from the session on Insurance contracts will be posted soon.
Click here to go to the preliminary and unofficial Notes Taken by Deloitte Observers for the entire meeting.