Further Notes from the April IASB meeting
14 Apr 2011
The IASB is holding its April meeting in London on 12-15 April 2011, much of it a joint meeting with the FASB.
We've posted Deloitte observer notes from day 3 of the meeting (click through for direct access to the notes for each topic):
Thursday, 14 April 2011 (IASB-FASB)
- Revenue Recognition
- Sale and repurchase agreements — put options (paper 2E)
- Financial Instruments – Impairment
- Interest revenue recognition and definition of amortised cost
- Discounted vs. undiscounted expected losses
The notes for the session on hedge accounting will be posted soon.
Click here to go to the preliminary and unofficial Notes Taken by Deloitte Observers for the entire meeting.