Notes from the April IASB meeting
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)
- Leases
- Defining a lease
- Accounting for variable lease payments
- Revenue Recognition
- Uncertain consideration
- Insurance Contracts
- Taking stock – current status of the project
- Top down approaches to discount rates
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.
