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Final notes from the February IASB meeting

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04 Mar 2012

The IASB held its regular monthly meeting on 27 February – 2 March 2012 in London, part of it a joint meeting with the FASB. We have posted the final Deloitte observer notes from the sessions held on Thursday and Friday.

Click through for direct access to the notes:

Thursday, 1 March 2012 (earlier sessions)

Friday, 2 March 2012

  • Annual improvements — 2009-2011 cycle (IASB only)
    • Repeated application of IFRS 1
    • IFRS 1 — Exemption for borrowing costs
    • IAS 1 — Comparative information
    • IAS 16 — Classification of servicing equipment
    • IAS 32 — Tax effect of distribution to holders of equity instruments
    • IAS 34 — Interim financial reporting and segment information
    • Proposed changes to IAS 1 derived from the Conceptual Framework for Financial Reporting
  • Annual improvements — 2010-2013 cycle (IASB only)
    • IFRS 3 — Scope exclusion for the formation of a joint venture
    • IFRS 3 — Definition of a business

You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.

Correction list for hyphenation

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