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Further notes from the December IASB meeting

  • 2011dec Image

14 Dec 2011

The IASB's regular monthly meeting is being held on 13-16 December 2011 in London, part of it a joint meeting with the FASB. We have posted Deloitte observer notes from the sessions on leases held on the Tuesday and Wednesday of the meeting.

Click through for direct access to the notes:

Tuesday, 13 December 2011 (earlier sessions)

Wednesday, 14 December 2011

  • Leases (IASB-FASB)
    • Cancellable leases
    • Rental income recognition for investment properties
    • Disclosures for leases excluded from the receivable and residual approach

Notes from the Wednesday session on financial instrument impairment 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

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.