IASB December 2008
18 December 2008
The Board continued its discussion of the two approaches to derecognition that the staff presented at the joint meeting with the US Financial Accounting Standards Board (FASB) in October.
IASB November 2008
19 November 2008
The Board continued its discussion of two possible approaches to making a derecognition principle for financial assets operational, and made the following tentative decisions:
IASB and FASB October 2008
20 October 2008
The boards discussed the following proposed derecognition principle for financial assets:
IASB October 2008
15 October 2008
These papers will be discussed at the Octoer meeting.
IASB and FASB October 2007
23 October 2007
The Memorandum of Understanding states that the boards expect to have published by 2008 a due process document based on the results of staff research on derecognition.
IASB July 2008
23 July 2008
This agenda paper will be discussed at the July IASB meeting.