Final notes from the February IASB meeting

  • 2012feb Image

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

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