Notes from the May IASB meeting
23 May, 2012
The IASB is currently meeting in Norwalk, CT. Much of the meeting is a joint meeting with the FASB. We have posted Deloitte observer notes from the financial instruments session held on Monday and the revenue session held on Tuesday.
Click through for direct access to the notes:
Monday, 21 May 2012 (US time)
- Financial instruments — Limited reconsideration of IFRS 9 (IASB-FASB)
- Possible introduction of a fair value through other comprehensive income (FV-OCI) measurement category for eligible debt financial instruments
- Whether to require reclassifications of financial assets when the business model changes
Tuesday, 22 May 2012 (US time)
- Revenue recognition (IASB-FASB)
- Feedback from comment letters and outreach
- Summary of the staffs’ outreach activities
- Project plan for redeliberations
Meeting notes from the other sessions held on these two days will be posted soon.
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.