October 2013 IASB meeting notes — Part 2
03 Nov, 2013
The IASB's meeting was held in London on 28 October through 1 November 2013, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from some of the sessions held on Thursday and Friday, covering an IFRS Interpretations Committee update, narrow scope amendments to IAS 27 and IAS 16/IAS 38, various annual improvements, the rate regulated activities research project, and possible amendments to IAS 1.
Click through for direct access to the notes:
Thursday, 31 October 2013
IASB meeting
- IFRS Interpretations Committee update
- Narrow scope amendments:
- Annual improvements:
- IFRS 5 — Change of disposal method (2012-2014 cycle)
- IFRS 2 — Definition of performance condition: performance target achieved after the service period (2010-2012 cycle)
- IAS 19 — Determination of the discount rate in a regional market consisting of multiple countries sharing the same currency (2012-2014 cycle)
- IFRS 7 — Applicability of the Amendments to IFRS 7 to condensed interim financial statements (2012-2014 cycle)
- Rate regulated activities — Research project update
Friday, 1 November 2013
IASB meeting
- IAS 1 Presentation of Financial Statements
Our observer notes from the remaining sessions will be made available soon.
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.