IASB February 2010 - AP 9
17 February 2010
The boards discussed possible criteria for designation of eligible hedged risks and possible bifurcation-by-risk approaches for hedged financial items.
IASB February 2010 - AP 8
17 February 2010
Both boards were present for the discussions; however, only the IASB was asked to take any tentative decisions.
IASB 10 February 2010
10 February 2010
The boards began their discussion of how to measure financial liabilities.
IASB January 2010
21 January 2010
The Board discussed two possible objectives for hedge accounting.
IASB / FASB January 2010
20 January 2010
The boards discussed Financial instruments: classification and measurement and Financial instruments: hedge accounting.
IASB / FASB December 2009
18 December 2009
At this meeting, the Board discussed feedback received during outreach activities related to several possible approaches to address the issue of 'own credit risk' in the remeasurement of financial liabilities.
IASB / FASB December 2009
16 December 2009
The boards discussed the feedback received from recent outreach activities conducted by IASB staff, and outreach performed by FASB staff during development of the FASB Exposure Draft, Accounting for Hedging Activities.
IASB December 2009
18 December 2009
At this meeting, the Board discussed feedback received during outreach activities related to several possible approaches to address the issue of 'own credit risk' in the remeasurement of financial liabilities.
IASB 29 September 2009
29 September 2009
The Board continued to discuss responses received to its exposure draft Financial Instruments: Classification and Measurement, (the ED) published in July 2009.
IASB 22 September 2009
22 September 2009
The Board continued its discussions on responses received to its exposure draft on Classification and Measurement, published in July 2009.