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Sunday 12 February 2012

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Consolidation

IASB meeting summaries and observer notes


IASB meeting summaries and observer notes

 

 

IASB February 2011

15 February 2011

The staff presented a summary of the comment letters received on the Request for Views Effective Date and Transition Methods (RFV) that was published in October 2010, focusing on the effective date and transition requirements of the forthcoming IFRSs on consolidations and joint arrangements [IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests with Other Entities, IAS 28 Investments in Associates and Joint Ventures (as revised in 2011) and IAS 27

IASB / FASB December 2010

15 December 2010

The IASB discussed the feedback received at the FASB round-table meetings on the IASB staff draft Consolidated Financial Statements and the staff's proposals for how to address the concerns raised.

IASB July 2010

22 July 2010

The IASB discussed the disclosure requirements for consolidated subsidiaries and unconsolidated structured entities.

IASB / FASB 1 June 2010

01 June 2010

The IASB and FASB discussed the disclosure requirements for consolidated subsidiaries and unconsolidated structured entities

IASB / FASB May 2010

18 May 2010

The IASB and the FASB decided:

IASB / FASB 4 May 2010

04 May 2010

The IASB and the FASB discussed the overall disclosure principles, disclosures for consolidated subsidiaries, disclosures for unconsolidated structured entities and the disclosures related to investment companies.

IASB April 2010

20 January 2010

These papers will be discussed at the April meeting.

IASB March 2010

16 March 2010

The Board discussed consolidations in three separate sessions, all of which were held jointly with the FASB.

IASB / FASB February 2010

18 February 2010

The IASB and the FASB discussed how an entity that is considered an investment company should account for investments in entities that it controls.

IASB February 2010

15 February 2010

The IASB began its deliberations of the disclosure requirements proposed in ED 9 Joint Arrangements and ED 10 Consolidated Financial Statements.