IASB February 2010
15 February 2010
At this meeting, the Board continued its deliberations of the feedback received on the Derecognition exposure draft (ED) published in March 2009.
IASB January 2010
20 January 2010
The Board discussed the requirements in IAS 32 Financial Instruments:
IASB December 2009
18 December 2009
At this meeting the Board discussed comments received from respondents on the derecognition requirements in IAS 39 for financial liabilities, and the changes to those requirements proposed in the ED.
IASB October 2009
23 October 2009
In March 2009 the Board published an exposure draft (ED) to replace the derecognition requirements in IAS 39 Financial Instruments: Recognition and Measurement and to improve the disclosure requirements in IFRS 7 Financial Instruments: Disclosures relating to the transfer of financial assets and liabilities.
IASB September 2009
16 September 2009
In March 2009, the Board published an exposure draft ('Derecognition ED') to replace the derecognition requirements of IAS 39 Financial Instruments: Recognition and Measurement and to improve the disclosure requirements in IFRS 7 Financial Instruments: Disclosures relating to the transfer of financial assets and 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 February 2009
20 February 2009
The Board continued its discussion of two approaches to derecognition of financial assets and made the following tentative decisions:
IASB January 2009
19 January 2009
The Board resumed its discussion of the two approaches to derecognition originally presented at the Board’s joint meeting with the US Financial Accounting Standards Board in October 2008.
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: