May 2013 IASB meeting notes — Part 4 (Final)
27 May, 2013
The IASB's meeting was held in London on 21-24 May 2013. We have posted the final Deloitte observer notes from Friday's session on limited amendments to IFRS 9, where the IASB and FASB discussed feedback received by the IASB on its exposure draft ED/2012/4 'Classification and Measurement: Limited Amendments to IFRS 9'.
Click through for direct access to the notes:
Friday, 24 May 2013
- IFRS 9 — Limited amendments (classification and measurement)
- Contractual cash flow characteristics assessment
- Business model assessment
- Fair value option
- Early application of the ‘own credit’ requirements
- Effective date
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.
