IASB / FASB January 2010
20 January 2010
The boards discussed how to measure leases after initial recognition with options and contingent rentals under the amortised cost-based approach, whether to provide a concession for short-term leases and how to account for investment properties held by lessors.
IASB 5 January 2010
05 January 2010
At their October 2009 joint meeting, the boards tentatively decided to exclude from the scope of the proposed new leases requirements contracts that represent the purchase or sale of the underlying asset.
IASB December 2009
16 December 2009
The boards discussed how to account for leases that include contingent rental arrangements and residual value guarantees and the scope of the proposed new requirements for leases.
IASB November 2009
18 November 2009
The boards discussed
Initial and subsequent measurement of the lessee's obligation to pay rentals and right-of-use asset
Leases with options.
Joint IASB / FASB October 2009
28 October 2009
The boards discussed reconfirmation of the right-of-use approach for lessees,
in-substance purchases/sales, lessor accounting models and timing of initial recognition.
IASB July 2009
23 July 2009
At their meetings in May 2009, the boards discussed lessor accounting and decided tentatively that a lessor should recognise:
IASB June 2009
18 June 2009
At this meeting, the Board discussed some of those unresolved lessee issues, including sale and leaseback transactions, impairment of right-of-use assets, revaluation of right-of-use assets, initial direct costs and transition.
IASB May 2009
20 May 2009
At this meeting, the Board discussed how to apply a right-of-use accounting model in the financial statements of lessors.
IASB January 2009
19 January 2009
At this meeting, and in a joint video conference meeting with the FASB, the Board discussed the content and timing of the proposed discussion paper on lease accounting.