IASB 10 February 2010
10 February 2010
The Board approved the project plan and timetable for issuing Improvements to IFRSs in April 2010, based on the exposure draft published in August 2009.
IASB July 2009
22 July 2009
The Board discussed six topics for possible inclusion in the exposure draft of proposed Improvements to IFRSs expected to be published in August 2009. The IFRIC had considered five of these topics earlier this month.
IASB June 2009
19 June 2009
The Board discussed five topics for possible inclusion in the exposure draft of proposed Improvements to IFRSs expected to be published in August 2009.
IASB May 2009
21 May 2009
The Board discussed topics on interim financial reporting and business combinations, for possible inclusion in the exposure draft of annual improvements, for publication in August 2009.
IASB March 2009
17 March 2009
The Board redeliberated one issue from the exposure draft of proposed Improvements to IFRSs published in August 2008 on the scope exemption within IAS 39 Financial Instruments: Recognition and Measurement for business combination contracts.
IASB February 2009
17 February 2009
The Board redeliberated two issues from the exposure draft of proposed Improvements to IFRSs, published in August 2008:
IASB January 2009
20 January 2009
The Board approved the project plan and a timetable for issuing improvements to IFRSs in April 2009, based on the exposure draft published in August 2008.
IASB December 2008
15 December 2008
The Board discussed three issues outstanding from the exposure draft of proposed Improvements to International Financial Reporting Standards, published in October 2007.
IAS 39 Financial Instruments: Recognition and Measurement – Treating loan prepayment penalties as closely related embedded derivatives.
IASB October 2008
15 October 2008
As part of its annual improvements project, the Board discussed two issues in IAS 39 Financial Instruments: Recognition and Measurement. The issues relate to the definition of a derivative and the effective interest method.
IASB September 2008
16 September 2008
IFRIC 13 Customer Loyalty Programmes – fair value of award credit.