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Notes from the April IASB meeting

  • IASB Apr 2011 Image

13 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 days 1 and 2 of the meeting (click through for direct access to the notes for each topic):

Tuesday, 12 April 2011 (IASB-FASB)

Wednesday, 13 April 2011 (IASB-FASB)

  • Leases
    • Types and classification of leases
    • Initial and subsequent measurement and presentation of lessee accounting
    • Initial and subsequent measurement and presentation of lessor accounting
  • Revenue Recognition
    • Allocating the transaction price
    • Licences and rights to use intangible assets
    • Fulfilment costs
  • Financial Instruments – Impairment
    • Summary of feedback from outreach meetings and comment letters

Click here to go to 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.