IASB May 2008
20 May 2008
The Board reached the following tentative conclusions on issues that it had identified when reviewing a pre-ballot draft of an exposure draft proposing amendments to IAS 33 Earnings per Share:
IASB January 2008 - Short-term Convergence
23 January 2008
The Board considered a summary of the tentative decisions made in the Earnings per Share project. The staff asked the Board to clarify some of its tentative decisions:
IASB January 2006
24 January 2006
The Board decided to amend IAS 33 Earnings per Share to require use of the treasury stock method for calculating the dilutive effect of convertible instruments. The treasury stock method replaces the ‘if converted’ method currently used in IAS 33.
IASB July 2007
17 July 2007
The Board tentatively decided at its meeting in March 2007 to make changes to the calculation of earnings per share (EPS) including the use of the ‘fair value method’. The Board considered at this meeting an analysis of the application of the proposed changes to particular types of instruments. The instruments and application issues reviewed were:
IASB June 2006
22 June 2006
The Board decided not to proceed with the amendment to IAS 33 that was proposed at the January 2006 meeting to include the carrying amount of instruments (or components of instruments) classified as equity in assumed proceeds when using the treasury stock method.
IASB March 2007
22 March 2007
The Board discussed proposals on earnings per share calculations. These proposals replace previous decisions made by the Board relating to proposed changes to the treasury stock method. One of the main focuses of the new proposals is convergence with the Financial Accounting Standards Board (FASB).
IASB September 2007
19 September 2007
The Board tentatively decided at its meeting in March 2007 to make changes to the calculation of earnings per share (EPS). At this meeting the Board considered the application of the proposed changes to forward purchase contracts with or without remittance of dividends.