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More notes from the May IASB meeting

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May 23, 2012

The IASB's May meeting was held in Norwalk, CT, on May 21–24, 2012; much of it was a joint meeting with the FASB. Deloitte observer notes are posted from the financial instrument impairment sessions held on Monday and Tuesday. The sessions covered the impairment of lease receivables, the discount rate that should be used when discounting expected losses in the general “three-bucket” impairment model, and how modifications on financial assets should be treated.

Click for direct access to the notes:

Monday, May 21, 2012 

Tuesday,  May 22, 2012 

Meeting notes from the other sessions held on these two days will be posted soon.

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

Correction list for hyphenation

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