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Final notes from the December 2012 IASB meeting

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20 Dec 2012

The IASB's December meeting was held in London on 13-17 December 2012, some of it a joint meeting with the FASB. We have posted the remaining Deloitte observer notes from Monday's session on agriculture.

The IASB discussed three fundamental issues related to the limited scope project on bearer biological assets (BBAs): (1) what definition of BBAs should be used, (2) how BBAs should be measured, and (3) how produce growing on the BBAs should be accounted for.

Click through for direct access to the notes on agriculture (IASB-only session). You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.

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