IASB/FASB October 2011
19 October 2011
The IASB and FASB discussed the staff's plan for developing educational material relating to fair value measurement.
IASB/FASB March 2011
15 March 2011
The IASB discussed the effective date of an IFRS on fair value measurement in the light of the feedback received on the Request for Views Effective Date and Transition Methods.
IASB/FASB December 2010
14 December 2010
The IASB and FASB discussed measuring the fair value of a liability issued with an inseparable third-party credit enhancement and disclosures about fair value-based measures (such as fair value less costs to sell).
IASB / FASB November 2010
18 November 2010
The IASB and the FASB tentatively decided that an entity may apply the guidance on measuring the fair value of liabilities when measuring the fair value of its own equity instruments.
IASB October 2010
21 October 2010
The IASB and FASB discussed disclosures about fair value measurements and the unit of account for fair value measurements.
IASB September 2010
14 September 2010
The boards discussed the comment letters received on the FASB's exposure draft of proposed amendments to Topic 820 Fair Value Measurements and Disclosures and the IASB's re-exposure of the measurement uncertainty analysis disclosure.
IASB / FASB 8 April 2010
08 April 2010
The Board discussed whether there is a need to re-expose a draft of an IFRS on fair value measurement.
IASB / FASB March 2010
The Board tentatively decided to exclude the following IFRSs from the scope of an IFRS on fair value measurement:
IASB 11 March 2010
11 March 2010
Measuring the fair value of financial instruments within a portfolio:
IASB / FASB 3 March 2010
03 March 2010
The boards discussed the staff's plan for developing educational material to accompany an IFRS on fair value measurement.