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Notes from Day 2 of January IASB meeting

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20 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 Deloitte observer notes from the revenue recognition topic discussed on day two of the meeting (click through for direct access to the notes):

Wednesday, 19 January 2011

  • Revenue recognition (IASB/FASB)
    • Determining the transfer of goods and services
    • Separating a contract
    • Identifying separate performance obligations

Notes from the discussions on lease accounting and insurance contracts will be posted soon. The IASB has also announced that the Thursday session of the meeting will commence at 9:00am (rather than 8:15am).

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.