IASB April 2008
17 April 2008
The staff presented a summary of the comment letters received on ED 9 Joint Arrangements. The Board discussed the main issues raised and reaffirmed the principles in the exposure draft.
IASB July 2007
17 July 2007
The Board discussed whether it is appropriate to measure at fair value the investment retained when an investor loses joint control but retains significant influence.
IASB June 2007
21 June 2007
These agenda papers are to be discussed at the June IASB meeting
IASB November 2006
17 November 2006
The staff reported on their discussions with preparers on the likely practical effects of the Board’s proposals. The staff had consulted preparers from the extractive, real estate, pharmaceutical, branded goods and insurance industries.
IASB July 2006
20 July 2006
The Board supported a staff proposal that interests venturers have in joint arrangements should be classified as either: direct interests in the underlying single assets or liabilities, whereby venturers have rights to individual assets or direct obligations for individual liabilities, or a share of them, within a group of assets or liabilities; or indirect interests in the ‘net’ outcome expected to be generated from a group of assets and liabilities under the joint control of all of the venture
IASB March 2006
31 March 2006
In December 2005 the Board decided that, within its short-term convergence project, it should remove the option in IAS 31 Interests in Joint Ventures of proportionate consolidation for jointly controlled entities. Making that change to IAS 31 would require venturers to recognise their interests in jointly controlled entities using the equity method.