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September 2016 IASB meeting notes posted — Part 2 (concluded)

  • IASB meeting (blue) Image

22 Sep 2016

The IASB met at its offices in London on 20 and 22 September 2016. We have posted the remaining Deloitte observer notes from the five sessions on the Conceptual Framework held today.

Please click through for direct access to the notes:

Thursday, 22 September 2016

  • Conceptual Framework:
    • The reporting entity
    • Presentation and disclosure
    • Asymmetry in treating gains and losses
    • Definition of equity and supporting discussion
    • Materiality

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

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