IASB November 2008
21 November 2008
In drafting the consolidation exposure draft to be published by the Board before the end of the year, the staff identified seven issues for Board discussion.
IASB and FASB October 2008
20 October 2008
The boards considered the feasibility of developing common standards on consolidation by discussing the similarities and differences in the FASB’s recently published exposure draft proposing amendments to FASB Interpretation No. 46(R) and the IASB staff’s draft of an exposure draft on consolidation, to be published before the end of the year.
IASB October 2008
16 October 2008
The Board continued its discussion of a staff draft of an exposure draft for consolidation. The discussion related mainly to structured entities, benefits and the effects of holding options or convertible instruments when determining who has power to direct the activities of an entity.
IASB September 2008
18 September 2008
The Board discussed various aspects of its response to the credit crisis:
IASB July 2008
23 July 2008
The staff presented a staff draft of an exposure draft to replace IAS 27 Consolidated and Separate Financial Statements and SIC-12 Consolidation – Special Purpose Entities.
IASB April 2008
16 April 2008
The staff updated the Board on progress with the consolidation project, including the new working definition of control and the disclosure framework being considered.
IASB November 2007
13 November 2007
The staff conducted an education session for the Board on the approach the staff is developing for the discussion paper on consolidations. The discussion included consideration of securitisations, conduits and other structured entities. No decisions were made.
IASB December 2006
12 December 2006
The Board continued its deliberations on the consolidation of managed funds and investment companies.
IASB September 2006
18 September 2006
The Board held an education session on interests in entities within the scope of SIC-12 Consolidation—Special Purpose Entities.