IASB Update - September 2012

The IASB met in public from 20-28 September 2012 at the IASB offices in London, UK.

The topics for discussion were:

  • Leases
  • Insurance Contracts
  • Rate-regulated Activities
  • IFRS 9: Accounting for macro hedges
  • IFRS 9: Classification and measurement
  • IFRS 9: Impairment
  • Bearer biological assets (limited-scope project on IAS 41 Agriculture)
  • Annual improvements - IFRS 13 Fair Value Measurement: scope of paragraph 52 (portfolio exception)
  • Investment Entities
  • Revenue Recognition
  • IFRIC Update
  • Acquisition of an interest in a joint operation (proposed amendments to IFRS 11)
  • Sales or contributions of assets between investor and its associate/joint venture (Proposed amendments to IFRS 10 and IAS 28)
  • Conceptual Framework


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