Notes from the September IASB meeting

  • IASB Sep 2011 Image

20 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.

We have posted Deloitte observer notes from some of the sessions held on the first two days of the meeting (click through for direct access to the notes):

Monday, 19 September 2011

  • Leases (IASB-FASB)
    • Scope - inventory
    • Applicability of financial asset guidance to the right to receive lease payments
    • Lessor subsequent measurement issues
    • Lessor accounting: residual value guarantee

Tuesday, 20 September 2011

Notes from the other sessions held on these two days (insurance, offsetting and hedge accounting) will be posted soon.

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

Correction list for hyphenation

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