IASB September 2009
16 September 2009
The Board discussed the transitional requirements for its proposed amendments to IAS 24 Related Party Disclosures and decided tentatively that:
IASB July 2009
22 July 2009
The Board discussed responses to the exposure draft (ED) Relationships with the State, published in December 2008, and decided tentatively:
IASB November 2008
20 November 2008
The forthcoming exposure draft of proposed amendments to IAS 24 Related Party Disclosures will propose a revised exemption for entities controlled, jointly controlled or significantly influenced by the state (‘state-controlled entities’).
IASB September 2008
18 September 2008
The Board continued its discussion of responses to the exposure draft State-controlled Entities and the Definition of a Related Party, published in February 2007.
IASB January 2008
24 January 2008
The Board continued its discussion of responses to the exposure draft of proposed Amendments to IAS 24 Related Party Disclosures—State-controlled Entities and the Definition of a Related Party. The Board tentatively confirmed its previous decisions as follows:
IASB November 2007
13 November 2007
The Board continued its discussion of responses to the exposure draft State-controlled Entities and the Definition of a Related Party.
The Board tentatively decided to retain the following features of the definition of a related party proposed in the exposure draft, and related guidance
IASB October 2007
19 October 2007
At this meeting the Board began its redeliberation of the amendments to IAS 24 proposed in the exposure draft
State-controlled Entities and the Definition of a Related Party, published in February 2007, in the light of the comments received.
The Board discussed the project’s objective and scope, noting the limited scope of this project. The Board tentatively decided:
IASB September 2007
18 September 2007
The staff outlined the issues raised in comment letters on the proposed amendments to IAS 24–State-controlled Entities and the Definition of a Related Party, and presented a preliminary project plan.
IASB January 2007
24 January 2007
The staff presented four sweep issues that arose from Board members’ comments on the pre-ballot draft of the Exposure Draft of Amendments to IAS 24 Related Party Disclosures.
IASB October 2006
19 October 2006
The Board discussed whether an associate and a subsidiary of the associate’s significant investor are related parties, as defined in IAS 24. The Board confirmed that IAS 24 identifies these entities as related parties for both the associate’s individual and the group’s consolidated financial statements.