Further notes from the July IASB meeting
21 Jul 2011
The IASB's regular monthly meeting is being held on 20-22 July 2011 in London, much of it a joint meeting with the FASB.
Wednesday, 20 July 2011 (earlier sessions)
- Leases (IASB-FASB)
- Lessor accounting - lessor accounting model, profit recognition under a 'receivable and residual' approach
- Accounting for variable lease payments
- Embedded derivatives
- Financial Instruments – Impairment (IASB-FASB)
- Transfers between impairment 'buckets'
- 'Bucket One' measurement
Thursday, 21 July 2011
- Insurance Contracts (IASB-FASB)
- Short term insurance contracts
- Asset and liability offsetting (IASB-FASB)
- Disclosure - Scope
- Disclosure - Presentation
Notes from the IASB-FASB additional sessions held on Thursday will be posted soon.
Agenda changes. Further changes have been made to the agenda, as follows: the joint discussion on asset and liability offsetting on Friday has been cancelled, the discussion on effective dates was brought forward to Thursday, and the order of the IASB-only sessions on Friday has been revised.
Click here to go to the preliminary and unofficial Notes Taken by Deloitte Observers for the entire meeting.