Notes from the March IASB meeting
22 Mar, 2012
The IASB held its regular monthly meeting on 20-21 March 2012 in London, part of it a joint meeting with the FASB. We have posted Deloitte observer notes from some sessions held on Tuesday and Wednesday, covering post-implementation reviews, effective dates, macro hedge accounting, and a review of the efficiency and effectiveness of the IFRS Interpretations Committee.
Click through for direct access to the notes:
Tuesday, 20 March 2012
- Post-implementation reviews (IASB)
- Effective dates (IASB)
- Disclosures when an IFRS has been issued but is not yet mandatory
- Disclosure requirement on transitional provisions when there is a mandatory change in accounting policy
- Financial instruments — Macro hedge accounting (IASB)
- Information regarding the valuation of the risk position
- Application of valuation approach to core demand deposits
- Insurance contracts (IASB) *
Wednesday, 21 March 2012
- Review of efficiency and effectiveness of the IFRS Interpretations Committee (IASB)
- Financial instruments — Macro hedge accounting (IASB)
- Setting transfer prices
- Insurance contracts (IASB-FASB) *
* Notes from the insurance sessions held on Tuesday and Wednesday will be posted soon.
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.