Notes from the September IASB Meeting

Wednesday, September 21, 2011 Print Email

The IASB's regular monthly meeting is being held on 19-22 September 2011 in London, some of which is a joint meeting with the FASB. We have posted Deloitte observer notes from some of the sessions held on on the first two days of the meeting (click through for direct access to the notes):

Monday, 19 September 2011

 Leases (IASB-FASB)

-Scope - inventory

-Applicability of financial asset guidance to the right to receive lease payments

-Lessor subsequent measurement issues

-Lessor accounting: residual value guarantee

Tuesday, 20 September 2011

 Accounting for Stripping Costs in the Production Phase of a Mine (IASB only)

-Board approval of IFRIC 20

 Accounting for Put Options Written over Non-controlling Interests (IASB only)

 IFRS Interpretations Committee – Update from last meeting(IASB only)

Notes from the other sessions held on these two days (insurance, offsetting and hedge accounting) will be posted soon.

Click here to go to the preliminary and unofficial Notes Taken by Deloitte Observers for the entire meeting.

Source: Delloitte

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