Further notes from the September IASB meeting
21 Sep, 2011
The IASB's regular monthly meeting is being held on 19-22 September 2011 in London, some of which is a joint meeting with the FASB.
Monday, 19 September 2011 (other sessions)
- Insurance Contracts (IASB-FASB) [updated 23 September 2011]
- Disclosure
- Risk adjustment: Objective and confidence level disclosure
- Risk adjustment: Techniques and inputs
Tuesday, 20 September 2011 (other sessions)
- Asset and Liability Offsetting (IASB only)
- Clarifying amendments to IAS 32
- Offsetting disclosures – Effective date and transition
- Location of offsetting guidance
- Financial instruments — Hedge accounting (IASB only)
- Disclosures: Dynamic hedging strategies
- Hedging using credit derivatives
- Effective date and transition
Wednesday, 21 September 2011
- Leases (IASB-FASB)
- Presentation: Lessor statement of financial position
- Classification: Lessor statement of cash flows
- Lessee transition issues
Notes from the financial instruments impairment session held on Wednesday will be posted soon.
Click here to go to the preliminary and unofficial Notes Taken by Deloitte Observers for the entire meeting.