May 2013 IASB meeting notes — Part 2
23 May 2013
The IASB's meeting is being held in London on 21-24 May 2013. We have posted Deloitte observer notes from Wednesday's sessions on mandatory purchases of NCI (IFRS 3), interim financial report (IAS 34), contingent consideration (IFRS 3), valuation of biological assets (IAS 41/IFRS 13), equity method in separate financial statements (IAS 27), and conceptual framework.
Click through for direct access to the notes:
Wednesday, 22 May 2013
- IFRS 3 Business Combinations — Mandatory purchases of non-controlling interests (NCI)
- IAS 34 Interim Financial Reporting — Disclosure of information “elsewhere in the interim financial report”
- IFRS 3 Business Combinations — Contingent consideration
- IAS 41 Agriculture and IFRS 13 Fair Value Measurement — Valuation of biological assets
- IAS 27 Separate Financial Statements — Use of equity method in separate financial statements
- Conceptual framework
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.
