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Notes from the special IASB-FASB meeting

  • IASB May 2011 Image

02 Jun 2011

The IASB held a special meeting in London on 31 May - 2 June 2011, much of which was a joint meeting with the FASB.

We've posted the remaining Deloitte observer notes from the meeting (click through for direct access to the notes):

Wednesday, 1 June 2011 

  • Financial instruments – Hedge accounting (IASB)
    • Macro hedge accounting — education session
  • Asset and liability offsetting (IASB/FASB)
    • Education session with representatives of ISDA
    • Unit of account
    • Collateral
  • Leases (IASB/FASB)
    • Lessee accounting: Subsequent measurement of foreign exchange differences
    • Lessee accounting: Impairment of a lessee's right-of-use asset
    • Lessee accounting: Revaluation of a lessee's right-of-use asset (IASB-only)
    • Lessee accounting: Residual value guarantees

Thursday, 2 June 2011

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.