IASB November 2011
16 November 2011
The IASB discussed how concerns raised by the European Securities and Markets Authority (ESMA) regarding the application of the aggregation criteria and the identification of the chief operating decision maker (CODM) in IFRS 8 could be addressed, with reference to how similar concerns had been addressed in US GAAP.
IASB October 2011
19 October 2011
The IASB discussed an amendment to be included in the annual improvements exposure draft (ED), which is due to be published in December 2011 and a proposed amendment to remove perceived inconsistencies related to the guidance in IFRS 3 for contingent consideration in a business combination.
IASB June 2011
15 June 2011
The comment period for the forthcoming Improvements to IFRSs exposure draft was discussed at the Board meeting in May 2011 at which the Board agreed to a 90-day comment period.
IASB May 2011
19 May 2011
The IASB decided that that the issues that they had approved for inclusion within Annual Improvements at earlier meetings met the new criteria approved by the trustees in February 2011.
IASB October 2010
19 October 2010
The IASB discussed three issues that the IFRS Interpretations Committee had recommended that the Board should include within the next Improvements to IFRSs exposure draft to be published in November 2010.
IASB September 2010
15 September 2010
The Board discussed one issue that the IFRS Interpretations Committee had recommended that the Board should include within the next Improvements to IFRSs exposure draft.
IASB July 2010
21 July 2010
The Board discussed four issues that the IFRS Interpretations Committee recommended that the Board should include within the next Improvements to IFRSs exposure draft to be published in October 2010.
IASB / FASB May 2010
19 May 2010
The IASB discussed proposals to revise the criteria for selecting amendments to IFRS for inclusion in the Annual Improvements project.
IASB / FASB 8 April 2010
08 April 2010
At this meeting the Board considered and tentatively agreed to clarifications to this proposed amendment.
IASB March 2010
16 March 2010
The Board discussed eight of the proposed Improvements to IFRSs from the exposure draft published in August 2009.