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Final notes from the February IASB meeting

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Mar 04, 2012

The IASB held its regular monthly meeting in London on February 27–March 2, 2012; part of it was a joint meeting with the FASB. Final Deloitte observer notes are posted from the sessions held on Thursday and Friday.

Click for direct access to the notes:

Thursday, March 1, 2012 (earlier sessions)

Friday, March 2, 2012

  • Annual improvements — 2009–2011 cycle (IASB only)
    • Repeated application of IFRS 1.
    • IFRS 1 — Exemption for borrowing costs.
    • IAS 1 — Comparative information.
    • IAS 16 — Classification of servicing equipment.
    • IAS 32 — Tax effect of distribution to holders of equity instruments.
    • IAS 34 — Interim financial reporting and segment information.
    • Proposed changes to IAS 1 derived from the Conceptual Framework for Financial Reporting.
  • Annual improvements — 2010–2013 cycle (IASB only)
    • IFRS 3 — Scope exclusion for the formation of a joint venture.
    • IFRS 3 — Definition of a business.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.