Further notes from November IASB meeting

  • 2012nov Image

23 Nov 2012

The IASB's November meeting was held in London on 19-21 November 2012. We've posted Deloitte observer notes from the additional IASB-only session on financial instrument impairment held on Wednesday.

Click through for direct access to the notes:

Wednesday, 21 November 2012

  • Financial instruments — Impairment (IASB only)
    • Criteria for recognition of lifetime expected losses
    • Methods and information to assess expected losses and transfer criteria
    • Disclosures applicable to entities applying the simplified approach for trade and lease receivables.

Remaining notes on the joint IASB-FASB and IASB-only discussions on insurance contracts will be posted soon.

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.