The October 2013, Issue 16 of KPMG ISG's IFRS Newsletter: Financial Instruments - The Future of IFRS Financial Instruments Accounting summarizes the October IASB meetings at which the Board discussed:
Hedge Accounting. The IASB expects to publish a final general hedge accounting standard in November 2013 and a discussion paper about macro hedge accounting in Q1 2014.
Classification and Measurement. The IASB and FASB staff conducted an education session about the business model assessment.
Impairment. The IASB reached tentative decisions about when to recognize lifetime expected credit losses, certain operational simplifications, measuring expected credit losses, and asset modifications.
The IASB also announced that the 2012-2014 annual improvements cycle will include proposed amendments to IFRS 7, Financial Instruments: Disclosures.