IASB January 2008
24 January 2008
At their joint meeting in April 2006, the IASB and the FASB agreed on a goal of publishing a due process document (a discussion paper) on financial instruments (as envisaged in their Memorandum of Understanding).
IASB April 2007
18 April 2007
The Board discussed possible intermediate steps to reduce today’s complexity. The Board did not make any tentative decisions.
IASB March 2007
21 March 2007
The Board discussed possible approaches to moving towards the long-term objectives established with the FASB. The Board did not make any tentative decisions.
IASB January 2007
24 January 2007
The Board discussed (a) issues relating to the measurement of guaranteed liabilities in the financial statements of the debtor and (b) hedge accounting issues, eg how existing hedge accounting requirements could be simplified.
IASB November 2006
16 November 2006
The Board tentatively decided that for the purposes of the document, the fair value of all items within its scope could be reliably measured
IASB June 2006
20 June 2006
The Board agreed to publish a due process document on financial instruments by January 2008.