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Final notes from the February 2013 IASB meeting

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26 Feb 2013

The IASB's monthly meeting was held in London on 18-22 February 2013, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from Wednesday's session on Conceptual framework (recognition and derecognition), Thursday's sessions on Conceptual framework (measurement principles, Initial and subsequent measurement, and elements of financial statements – definition of equity and distinction between liabilities and equity instruments), and Friday's sessions on Bearer biological assets (IAS 41) and Rate-regulated activities.

Click through for direct access to the notes:

Wednesday, 20 February 2013

Thursday, 21 February 2013

Friday, 22 February 2013

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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