Further notes from the July IASB meeting

  • IASB Jul 2011 Image

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.

We have posted Deloitte observer notes from some of the sessions held on Wednesday and Thursday (click through for direct access to the notes):

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

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.

Correction list for hyphenation

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