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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

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.