IASB July 2008
24 July 2008
The Board discussed an issue that had arisen during the drafting of the forthcoming discussion paper.
IASB June 2008
18 June 2008
The Board confirmed the suggestion made at its joint meeting with the FASB in April 2008 that the financial statement presentation project should not seek to change existing standards relating to what items are recognised outside of profit or loss.
IASB March 2008
11 March 2008
The Board discussed its tentative view expressed in September 2006 that income taxes should be presented as a separate section in each of the financial statements rather than allocated as required by IAS 12 Income Taxes.
IASB November 2007
13 November 2007
The Board tentatively decided that the initial discussion document should describe the Board’s conceptual preference for presenting cash flow information using the direct method and explain a cost-effective way of collecting that information.
IASB and FASB October 2007
22 October 2007
The boards discussed the proposed content and style of the discussion paper outlining their preliminary views. Board members had questions on aspects of the draft outline, but generally agreed with the staff’s proposal.
IASB October 2007
17 October 2007
The Board confirmed that capital management disclosures should be limited to equity and financial liabilities that an entity manages as capital; those disclosures should not include items included in the operating category. It tentatively decided that net presentation of cash receipts and payments related to items currently classified as cash equivalents should be permitted in the statement of cash flows and that the application guidance in paragraph 24(a)─(c) of IAS 7 Statement of Cash Flows sh
IASB June 2007
19 June 2007
The Board continued its discussions on how the financial statements could present information about what causes a change in reported amounts of assets and liabilities, including the basis for disaggregating amounts recognised as income or expense and alternative formats for presenting that disaggregated information.
IASB May 2007
17 May 2007
These items to be discussed at the May IASB 2007 Meeting.
IASB March 2007
22 March 2007
The Board discussed three issues:
the presentation of changes in assets and liabilities
the presentation of other comprehensive income items
whether to retain the concept of cash equivalents and, if so, its definition.
IASB February 2007
22 February 2007
The Board discussed the presentation of information about liquidity, particularly information about the short-term and long-term nature of assets and liabilities.