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IASB March 2007

This was discussed at the March IASB Meeting - Observer notes are attached below.

Location: London UK

Date: 21/03/2007

Observer Notes

■ Agenda paper 4: Financial instruments: Liabilities and Equity – Overview of papers

■ Agenda paper 4A: Financial instruments: Liabilities and Equity – Ownership (a narrow view of equity)

■ Agenda paper 4B: Financial instruments: Liabilities and Equity – Ownership-Settlement model

■ Agenda paper 4C: Financial instruments: Liabilities and Equity – Reassessed expected outcome (REO)

■ Agenda paper 4D: Financial instruments: Liabilities and Equity – Definitions of equity

■ Agenda paper 4E: Financial instruments: Liabilities and Equity – Linkage and separation

■ Agenda paper 2F Business combinations II – Valuation allowance disclosure.pdf

■ Agenda paper 4G: Financial instruments: Liabilities and Equity – Other issues

■ Agenda paper 4H: Financial instruments: Liabilities and Equity – Illustrations

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