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Wednesday 31 August 2016

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IASB meeting summaries and observer notes

 IASB July 2013


The IASB and the FASB held a joint board meeting on 23 July 2013. The staff presented a summary of the main feedback received in the comment letters, the outreach activities and the fieldwork undertaken on the IASB’s Exposure Draft Financial Instruments: Expected Credit Losses (ED/2013/3) and the FASB’s proposed Accounting Standards Update Financial Instruments—Credit Losses (Subtopic 825-15).

No decisions were made at this meeting.

Next steps

At the September 2013 meeting the staff will present a more detailed analysis of feedback received on specific issues and a complete analysis of the final results from the IASB fieldwork.


Date: 7/23/2013