IASB / FASB 3 March 2010
03 March 2010
The boards discussed the staff's plan for developing educational material to accompany an IFRS on fair value measurement.
IASB January 2010
18 January 2010
The boards discussed Definition of fair value, Measuring fair value when markets become less active, Fair value at initial recognition, Recognition of day 1 gains or losses, Measuring liabilities at fair value, Non-performance risk, Restrictions on the transfer of a liability, Measuring own equity instruments at fair value, Market participant view and Reference market.
Joint IASB / FASB December 2009
16 December 2009
At this meeting the boards discussed the project plan for developing converged fair value measurement guidance.
IASB October 2009
20 October 2009
The Board discussed the comment letters received on the exposure draft Fair Value Measurement. The comment deadline was 28 September 2009.
IASB April 2009
23 April 2009
The Board discussed various aspects of its work on fair value measurement and financial instruments:
IASB March 2009
19 March 2009
On 17 March the FASB issued a Proposed FASB Staff Position (FSP) FAS 157-e Determining Whether a Market is Not Active and a Transaction is Not Distressed.
IASB February 2009
19 February 2009
The Board discussed:
fair value of liabilities, day one gains or losses and financial liabilities with a demand feature.