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Notes from Days 2 and 3 of the January IASB meeting

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21 Jan 2011

The IASB is meeting in London on 18-21 January 2011 for its regular January meeting, some of which is a joint meeting with the FASB.

We've posted further Deloitte observer notes from days two and three of the meeting (click through for direct access to the notes):

Wednesday, 19 January 2011

  • Leases (IASB/FASB)
    • Preliminary comment letter analysis and redeliberation plan
    • How to define a lease and how to distinguish it from a service
  • Insurance Contracts (IASB/FASB)
    • Education session: The discount rate

Thursday, 20 January 2011

  • Revenue Recognition (IASB/FASB)
    • Perfunctory obligations, incidental obligations and marketing incentives
    • Determining the transfer of goods and services

Notes from the afternoon discussions on Thursday will be posted soon.

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.