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Further notes from November IASB meeting

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23 Nov 2012

The IASB's November meeting was held in London on 19-21 November 2012. We've posted Deloitte observer notes from the additional IASB-only session on financial instrument impairment held on Wednesday.

Click through for direct access to the notes:

Wednesday, 21 November 2012

  • Financial instruments — Impairment (IASB only)
    • Criteria for recognition of lifetime expected losses
    • Methods and information to assess expected losses and transfer criteria
    • Disclosures applicable to entities applying the simplified approach for trade and lease receivables.

Remaining notes on the joint IASB-FASB and IASB-only discussions on insurance contracts will be posted soon.

You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.

Correction list for hyphenation

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