IASB 24 September 2010
24 September 2010
The Board agreed to change the effective date for Disclosures - Transfer of financial assets (Amendments to IFRS 7) from 1 January 2011 to 1 July 2011, to allow preparers adequate time to prepare and apply the amendments.
IASB July 2010
20 July 2010
The IASB decided at this meeting to reconfirm the tentative decisions made at the March 2010 IASB meeting, when the Board discussed the responses received on the disclosure requirements proposed in the exposure draft - Derecognition.
IASB / FASB April 2010
21 April 2010
The IASB and FASB discussed the proposed derecognition model. No decisions were made.
IASB / FASB April 2010
08 April 2010
The staff held an education session for the FASB on the IASB's proposed derecognition model.
IASB March 2010
17 March 2010
At this meeting, the Board continued its discussions of the new derecognition approach for financial assets.
IASB February 2010
15 February 2010
At this meeting, the Board continued its deliberations of the feedback received on the Derecognition exposure draft (ED) published in March 2009.
IASB January 2010
20 January 2010
The Board discussed the requirements in IAS 32 Financial Instruments:
IASB December 2009
18 December 2009
At this meeting the Board discussed comments received from respondents on the derecognition requirements in IAS 39 for financial liabilities, and the changes to those requirements proposed in the ED.
IASB October 2009
23 October 2009
In March 2009 the Board published an exposure draft (ED) to replace the derecognition requirements in IAS 39 Financial Instruments: Recognition and Measurement and to improve the disclosure requirements in IFRS 7 Financial Instruments: Disclosures relating to the transfer of financial assets and liabilities.
IASB September 2009
16 September 2009
In March 2009, the Board published an exposure draft ('Derecognition ED') to replace the derecognition requirements of IAS 39 Financial Instruments: Recognition and Measurement and to improve the disclosure requirements in IFRS 7 Financial Instruments: Disclosures relating to the transfer of financial assets and liabilities.