IASB November 2006
16 November 2006
The Board considered points raised at the public meeting it had convened to hear constituents’ views on the near-final draft Interpretation. The meeting was attended by over fifty external participants from eight countries, as well as by a majority of the Board. Copies of letters received on the near-final draft had been distributed to all Board members. An audio file of the proceedings at the public meeting had been placed on the public Website.
IASB October 2006
19 October 2006
The Board considered a request by the IFRIC to approve for issue an Interpretation that had been developed after review of comments received on D12–D14.
IFRIC September 2006
07 September 2006
The IFRIC considered a draft text for an Interpretation on service concession arrangements, developed from D12 Service Concession Arrangements – Determining the Accounting Model, D13 Service Concession Arrangements – the Financial Asset Model and D14 Service Concession Arrangements – the Intangible Asset Model (D12-D14).