IASB February 2010
18 February 2010
The boards affirmed their support for the following key classification decisions:
IASB January 2010
18 January 2010
The boards decided not to adopt any of the approaches that they have previously considered. Instead, they directed the staff to analyse a possible amendment to IAS 32 Financial Instruments: Presentation.
IASB / FASB December 2009
16 December 2009
The boards continued to discuss a classification approach for financial instruments with characteristics of equity.
Joint IASB / FASB October 2009
26 October 2009
The Boards decided to consider an approach that would classify as equity particular share-settled instruments.
IASB / FASB July 2009
23 July 2009
The boards discussed an approach to displaying in the statement of comprehensive income the changes in the fair value of a liability instrument.
IASB June 2009
18 June 2009
The Board published the discussion paper Financial Instruments with Characteristics of Equity in February 2008. In October the Board decided to begin deliberations using the principles underlying the perpetual and basic ownership approaches.
IASB May 2009
21 May 2009
The Board published the discussion paper Financial Instruments with Characteristics of Equity in February 2008.
IASB March 2009
12 March 2009
The Board continued to discuss an approach for determining whether a financial instrument should be classified as equity, including the classification of puttable and mandatorily redeemable instruments.
IASB January 2009
21 January 2009
The Board discussed the classification of puttable and mandatorily redeemable instruments. The Board directed the staff to analyse further an approach that would identify different types of such instruments and consider whether those types should be classified differently. The Board also discussed the conceptual definitions of a liability and equity.