This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Further notes from November IASB meeting

  • News default Image

Nov 23, 2012

The IASB's November meeting was held in London on November 19–21, 2012. Deloitte observer notes are posted from the additional IASB-only session on financial instrument impairment held on Wednesday.

Click for direct access to the notes:

Wednesday, November 21, 2012

  • Financial instruments — Impairment (IASB only)
    • Criteria for recognition of lifetime expected losses.
    • Methods and information to assess expected losses and transfer criteria.
    • Disclosures applicable to entities applying the simplified approach for trade and lease receivables.

The remaining notes on the joint IASB-FASB and IASB-only discussions on insurance contracts 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

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