Final Notes from the September IASB Meeting

Monday, September 26, 2011 Print Email

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

Annual Improvements to IFRSs – 2010-2012 (IASB only)

- IAS 16 Property, Plant and Equipment – Revaluation model and proportionate restatement

- IAS 24 Related Party Disclosures – Key management personnel

- IFRS 2 Share-based payment – Vesting and non-vesting conditions

- IFRS 8 Operating Segments – Reconciliation of segment assets in IFRS 8

- IAS 7 Statement of Cash Flows – Classification of interest paid that is capitalised

- IAS 36 Impairment of Assets – Disclosure of the recoverable amount

- IAS 1 Presentation of Financial Statements – Current/non-current classification of debt

- IAS 12 Income Taxes — Recognising deferred tax assets for unrealised losses on available-for-sale debt securities

- Other issues considered for amendments within the scope of the Annual Improvements process

Source: Delloitte

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