IASB / FASB November 2010
17 November 2010
The IASB and FASB decided that, because of the need to give priority to other projects targeted for completion in June 2011, the Reporting Entity chapter of the Conceptual Framework will not be finalised during the first quarter of 2011, as had been planned previously.
IASB / FASB October 2010
22 October 2010
The staff presented to the IASB and FASB a summary of the comments received on the exposure draft Conceptual Framework for Financial Reporting: The reporting entity whose comment period ended on 16 July 2010.
IASB July 2010
21 July 2010
The IASB reached the following tentative decisions relating to the development of preliminary views for the measurement chapter of the Conceptual Framework:
IASB / FASB May 2010
17 May 2010
The IASB and FASB discussed two issues that arose from the ballot draft on the objective of financial reporting and the qualitative characteristics chapters.
IASB / FASB December 2009
16 December 2009
The boards discussed an updated staff paper that outlined measurement concepts that might be included in a discussion paper.
IASB September 2009
15 September 2009
The Board discussed comments and questions raised in their review of the initial drafts of chapters 1 and 3 of the conceptual framework - Objectives of financial reporting and Qualitative characteristics of, and constraints on, useful financial information. During the course of that discussion.
IASB June 2009
17 June 2009
The Board discussed a draft measurement chapter for the conceptual framework that is based on measurement factors the Board discussed in earlier meetings.
IASB March 2009
19 March 2009
These papers will be discussed at the March meeting.
IASB January 2009
20 January 2009
The Board discussed phases A, C and D of the project on the conceptual framework.