May 2016 IASB meeting notes posted
19 May, 2016
The IASB met at its offices in London on 17–19 May 2016. We have posted the Deloitte observer notes from all of the sessions.
Please click through for direct access to the notes:
Tuesday, 17 May 2016
- Insurance and IFRS 9
- Share-based payments
- Financial instruments with characteristics of equity
- Agenda Consultation:
- Dynamic risk management
- Post-employment benefits
- Primary financial statements
- Foreign currency translation
- High inflation
Wednesday, 18 May 2016
- Income taxes (education session)
- Conceptual Framework
- Agenda Consultation:
- Disclosure Initiative – Cash restrictions
- Interval between agenda consultations
- Potential new topics
- Extractive activities, intangible assets and research and development
Thursday, 19 May 2016
- Goodwill and impairment
- Revenue from contracts with customers (oral update)
- Agenda Consultation:
- Equity method
- Goodwill and impairment
- Definition of a business
- Developing the draft working plan
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.