Additional notes from the December 2012 IASB meeting
14 Dec, 2012
The IASB's December meeting is being held in London on 13-17 December 2012, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from Thursday's sessions on IAS 12 and IFRIC update and Friday's sessions on Macro hedge accouting and Impairments.
Click through for direct access to the notes:
- IAS 12 — Recognition of deferred tax assets for unrealised losses (IASB only)
- IFRIC Update (IASB only)
Friday, 14 December 2012
- Macro hedge accounting (IASB only)
- Impairments (IASB only)
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.