Notes from the special IASB-FASB meeting
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
- Financial instruments – Hedge accounting (IASB)
- Rebalancing the hedging relationship
- Discontinuing the hedging relationship
- Options as hedging instruments
- Net written options
- Financial Statement Presentation: Other Comprehensive Income (IASB)
- Effective date
Click here to go to the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.