Global Standards for the world economy

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IASB Meeting Summaries and Observer Notes


 IASB / FASB May 2011


 

 

The IASB and the FASB discussed feedback received on the exposure draft Offsetting Financial Assets and Financial Liabilities and instructed the staff to provide analyses of various issues raised by stakeholders for future deliberations, including simultaneous settlement, collateral, and unit of account.

Date: 5/17/2011