Further notes from November IASB meeting
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.
