IASB July 2008
22 July 2008
The project on financial instruments with characteristics of equity is a modified joint project on which the FASB took the lead for the research stage.
IASB February 2008
20 February 2008
Liabilities and Equity is a modified joint project on which the FASB has taken the lead for the research stage. In November 2007 the FASB published a Preliminary Views document Financial Instruments with Characteristics of Equity.
IASB January 2008
24 January 2008
Liabilities and Equity is a modified joint project on which the FASB has taken the lead for the research stage. In November 2007 the FASB published a Preliminary Views document Financial Instruments with Characteristics of Equity.
IASB December 2007
11 December 2007
Liabilities and Equity is a modified joint project on which the FASB has taken the lead for the research stage. In November 2007 the FASB issued a Preliminary Views document Financial Instruments with Characteristics of Equity.
IASB March 2007
21 March 2007
This was discussed at the March IASB Meeting - Observer notes are attached below.
IASB February 2007
21 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.
IASB January 2007
24 January 2007
Liabilities and Equity is a modified joint project on which the FASB has the lead during the research stage. This was the first of a series of meetings at which the staff will present the results of that research. The aim is to publish a discussion paper on this topic later in 2007.
IASB FASB October 2006
23 October 2006
The FASB staff summarised the current status of the FASB’s liabilities and equity project by presenting three possible accounting approaches for financial instruments with characteristics of liabilities, assets and equity.
IASB April 2006
25 April 2006
The Board held an education session on the FASB’s Liabilities and Equity project. The session was led by the FASB project team and discussed the conclusions reached to date.