IASB February 2010
15 February 2010
The IASB began its deliberations of the disclosure requirements proposed in ED 9 Joint Arrangements and ED 10 Consolidated Financial Statements.
IASB / FASB February 2010
18 February 2010
The IASB and the FASB discussed how an entity that is considered an investment company should account for investments in entities that it controls.
IASB January 2010
19 January 2010
The IASB and the FASB discussed the following issues relating to the control model being developed for the purposes of determining when one entity should consolidate another:
Joint IASB / FASB October 2009
26 October 2009
The FASB has recently amended its requirements in relation to identifying when entities known as variable interest entities should be consolidated.
IASB October 2009
23 October 2009
The Board continued its deliberations of the proposals in ED 10 Consolidated Financial Statements considering comments and information received from respondents to the exposure draft and from participants at the round table meetings held in June 2009.
IASB July 2009
22 July 2009
The Board began its deliberations of the proposals in ED 10 Consolidated Financial Statements considering comments and information received from respondents to the exposure draft and from participants at the round table meetings held in Toronto, Tokyo and London in June 2009.
IASB May 2009
19 May 2009
The Board discussed consolidation, various aspects of its work on financial instruments and credit risk in the measurement of liabilities.
IASB and FASB March 2009
23 March 2009
The boards discussed ways they might meet their MOU commitments relating to derecognition and consolidation.
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.