September 2013 IASB meeting notes — Part 4 (concluded)
22 Sep 2013
The IASB's meeting was held in London on 13, 17 and 18 September 2013, some of it a joint meeting with the FASB. We have posted the final Deloitte observer notes from the meeting, covering the joint board discussions on the limited reconsideration of IFRS 9 (classification and measurement).
Click through for direct access to the notes:
Wednesday, 18 September 2013
- Financial instruments — Limited reconsideration of IFRS 9 (classification and measurement)(IASB-FASB)
- Definition of principal
- De minimis
- Components of interest
- Time value of money
- Contingent features
- Contingent features resulting in cash flows that are not solely principal and interest
- Nature of the contingent trigger event
- Prepayment features resulting in cash flows that are not solely principal and interest
You can access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.
