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October 2013 IASB meeting notes — Part 1

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Oct 31, 2013

The IASB's meeting was held in London on October 28 through November 1, 2013; some of it was a joint meeting with the FASB. Deloitte observer notes are posted from Wednesday's sessions on sales or contributions of assets between an investor and its associate/joint venture (IFRS 10/IAS 27), acquisition of an interest in a joint operation (IFRS 11), equity method: share of other net asset changes (IAS 28), employee contributions to defined benefit plans (IAS 19), 2012–2014 annual improvements cycle (IFRS 7), rate-regulated activities, and revenue recognition.

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