IASB January 2010
18 January 2010
The boards considered the disclosure requirements for the proposed revenue recognition model and tentatively decided:
IASB December 2009
16 December 2009
The boards discussed three topics, warranties and product liability, rights of return and estimates of uncertain consideration.
IASB November 2009
18 November 2009
The boards discussed three topics, licensing contracts,
subsequent measurement of performance obligations
and contract costs.
IASB September 2009
15 September 2009
The Board discussed the definition of control for determining when goods and services are transferred to a customer and options to acquire additional goods and services.
IASB / FASB July 2008
23 July 2009
The boards considered a summary of the responses to the discussion paper Preliminary Views on Revenue Recognition in Contracts with Customers.
IASB July 2009
22 July 2009
The discussion paper Preliminary Views on Revenue Recognition in Contracts with Customers proposes that revenue recognition should be based on a single asset or liability – an entity’s contract with a customer.
IASB May 2009
19 May 2009
The Board discussed how an entity should account for:
IASB March 2009
17 March 2009
In the discussion paper Preliminary Views on Revenue Recognition in Contracts with Customers, the Board and the FASB propose a revenue recognition model based on increases in an entity’s net contract position.