Final notes from the February IASB meeting
04 Mar, 2012
The IASB held its regular monthly meeting on 27 February – 2 March 2012 in London, part of it a joint meeting with the FASB. We have posted the final Deloitte observer notes from the sessions held on Thursday and Friday.
Click through for direct access to the notes:
Thursday, 1 March 2012 (earlier sessions)
- Financial instruments — Macro hedge accounting (IASB only)
Friday, 2 March 2012
- Annual improvements — 2009-2011 cycle (IASB only)
- Repeated application of IFRS 1
- IFRS 1 — Exemption for borrowing costs
- IAS 1 — Comparative information
- IAS 16 — Classification of servicing equipment
- IAS 32 — Tax effect of distribution to holders of equity instruments
- IAS 34 — Interim financial reporting and segment information
- Proposed changes to IAS 1 derived from the Conceptual Framework for Financial Reporting
- Annual improvements — 2010-2013 cycle (IASB only)
- IFRS 3 — Scope exclusion for the formation of a joint venture
- IFRS 3 — Definition of a business
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.
