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September 2016 IASB meeting notes posted — Part 2

  • IASB meeting Image

Sep 22, 2016

The IASB met at its offices in London on September 20 and 22, 2016.

The following topics were discussed at today's meeting:

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

The preliminary and unofficial notes taken by Deloitte observers for the entire meeting are available on IAS Plus.

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