October 2013 IASB meeting notes — Part 1

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The IASB’s meeting was held in London on 28 October through 1 November 2013, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from Wednesday’s sessions on sales or contributions of assets between an investor and its associate/joint venture (IFRS 10/IAS 27), acquisition of an interest in a joint operation (IFRS 11), equity method: share of other net asset changes (IAS 28), employee contributions to defined benefit plans (IAS 19), 2012-2014 annual improvements cycle (IFRS 7), rate-regulated activities, and revenue recognition.

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