Financial Asset and Financial Liability round-table meetings

17 March 2011


Round-table meetings

The IASB and FASB plan to hold several public round-table meetings in May 2011 for the Financial Asset and Financial Liability Offsetting project.


Locations and Dates

The details of the exact location in each city and timings for each meeting will be added to these pages when known.


Purpose of the meetings

The purpose of these meetings is to listen to the views of, and obtain information from, interested parties about the proposed requirements. The boards plan to seek participants for the meetings that represent a wide variety of constituents (including users, preparers, auditors and others) to ensure that they receive broad input.


Registration - Participants

Details on how to register for the round table in Norwalk will be announced on the FASB website shortly. This page will also be updated with a link to that information.

Those who wish to participate in the roundtables in London or Singapore must notify the IASB by Friday 15 April 2011, by sending an email to

Please ensure that your email includes the following information:

We hope to confirm registrations as soon as possible after the registration closing date.

PLEASE NOTE: Participants for all round tables must also submit comments on the IASB exposure draft Offsetting Financial Assets and Financial Liabilities or the identical FASB Exposure Draft Balance Sheet (Topic 210): Offsetting in writing by Wednesday 20 April 2011. This can either be the final comment letter (which will be made public) or a draft comment letter (which will be kept confidential), to be followed by a final comment letter by the comment letter deadline of Thursday 28 April 2011. Users/analysts may be exempted from this requirement.

Round-table meetings can accommodate a limited number of participants. Depending on the number of responses received, the boards may or may not be able to accommodate all requests to participate. In the interests of admitting as many interested parties as possible, only one participant per organisation is normally permitted in the round tables (others may attend as observers, if space permits).


Registration – Observers

Observer seats are limited – in order to admit as many interested parties as possible, it may be necessary to limit organisations to three observers per meeting.

Applications for observer seats at the roundtable meetings in London and Singapore should be submitted by email to by Friday 15 April 2011. Please include your name, organisation, your round table location preference, and confirmation that you wish to attend as an observer (rather than as a participant).

All applications for observer seats at the round-table meeting in Norwalk must be made via the FASB website. A registration form will be posted on the FASB website in due course, and a link to that form will be posted on this page.


Webcasts and recordings

An audio recording of each meeting will be posted on the IASB and FASB websites shortly after the meeting.

For the meetings in Norwalk and London a live webcast will also be available (video webcast in London, audio webcast in Norwalk). Further information will be added to the individual meeting pages when it is available.