IASB / FASB December 2009
16 December 2009
The boards discussed an updated staff paper that outlined measurement concepts that might be included in a discussion paper.
IASB September 2009
15 September 2009
The Board discussed comments and questions raised in their review of the initial drafts of chapters 1 and 3 of the conceptual framework - Objectives of financial reporting and Qualitative characteristics of, and constraints on, useful financial information. During the course of that discussion.
IASB June 2009
17 June 2009
The Board discussed a draft measurement chapter for the conceptual framework that is based on measurement factors the Board discussed in earlier meetings.
IASB March 2009
19 March 2009
These papers will be discussed at the March meeting.
IASB January 2009
20 January 2009
The Board discussed phases A, C and D of the project on the conceptual framework.
IASB December 2008
16 December 2008
The Board noted a summary of comments received on the exposure draft An improved Conceptual Framework:
IASB November 2008
18 November 2008
The Board discussed the beginnings of an approach to the measurement of assets of liabilities for inclusion in the conceptual framework.
IASB and FASB October 2008
20 October 2008
The boards tentatively adopted the working definitions of an asset and of a liability for Phase B (recognition and measurement) of their joint project on the conceptual framework prepared by the staff.
IASB June 2008
20 June 2008
As part of its joint project with the FASB, the Board considered how to determine when statutes, laws and regulations give rise to a liability and how to deal with uncertainty when ascertaining the existence of a liability.