IASB May 2008
22 May 2008
In 2005, the Board published an exposure draft of proposed amendments to IAS 37 and IAS 19. At this meeting, the Board considered comments received on the exposure draft’s proposals for termination benefits and made the following tentative decisions:
IASB April 2008
16 April 2008
The Board considered draft text relating to the measurement of liabilities. It was tentatively decided that the measurement requirements should be included in the body of the standard, with application guidance being in an appendix.
IASB February 2008
21 February 2008
The Board considered two issues arising from comments received on the Exposure Draft of proposed amendments to IAS 37.
IASB December 2007
13 December 2007
The Board resumed its consideration of the proposed amendments to IAS 37 in the light of responses to the exposure draft. At this meeting it discussed amendments to clarify the existing measurement requirements.
IASB October 2007
18 October 2007
The Board discussed situations in which there was uncertainty about past events and considered the consequences for recognition and measurement of liabilities.
IASB July 2007
19 July 2007
The Board continued redeliberating the exposure draft of proposed amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets. At this meeting the Board reflected on its tentative conclusions so far and considered the outstanding issues associated with applying the definition of a liability to items within the scope of IAS 37. Specifically the Board discussed distinguishing a liability from a business risk, stand ready obligations, uncertainty about the existence of a present o
IASB May 2007
17 May 2007
The Board continued redeliberating the exposure draft of proposed Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets. At this meeting, the Board considered uncertainty about the existence of a present obligation (in conjunction with the Conceptual Framework project) and constructive obligations.
IASB Meeting March 2007
20 March 2007
The Board continued its redeliberations of the proposed amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets, focusing on distinguishing a liability from a business risk and stand ready obligations.
IASB January 2007
23 January 2007
The staff summarised the outcome of the round-table discussions on the Board’s tentative conclusions reached after redeliberating issues associated with the liability recognition and measurement principles proposed in the Exposure Draft of Proposed Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits (ED).