December 2013 IASB meeting notes
13 Dec 2013
The IASB's meeting was held in London on 12 December 2013. We have posted Deloitte observer notes on the post-implementation review of IFRS 3, IFRS Interpretations Committee updates, amendments to IAS 28, IAS 16/38, and IAS 19, proposed amendments to IFRS 1, impairment, classification and measurement, and fair value measurement.
Click through for direct access to the notes:
Thursday, 12 December 2013
- Post-implementation Review of IFRS 3 Business Combinations
- IFRIC Update
- IAS 28 Investments in Associates and Joint Ventures — Equity method: Share of other net asset changes
- IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets — Clarification of Methods of Depreciation and Amortisation — Due Process consideration
- IAS 19 Employee Benefits — Determination of discount rate
- IFRS 1 First-time Adoption of International Financial Reporting Standards — short term exemptions from IFRSs
- Financial Instruments — Impairment
- Financial Instruments — Limited amendments to IFRS 9 (classification and measurement)
- IFRS 13 Fair Value Measurement — Portfolios
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.