Welcome to the website of the IFRS Foundation and the IASB

Sunday 12 February 2012

Advanced search

IAS 39: Financial Instruments

IASB meeting summaries and observer notes

 

 

IASB April 2010

22 April 2010

At this meeting, the Board discussed disclosures for liabilities designated under the FVO, and the logistics for the exposure draft on financial liabilities.

IASB March 2010

18 March 2010

Financial instruments, update on all topics.

IASB February 2010 - AP 9

17 February 2010

The boards discussed possible criteria for designation of eligible hedged risks and possible bifurcation-by-risk approaches for hedged financial items.

IASB February 2010 - AP 8

17 February 2010

Both boards were present for the discussions; however, only the IASB was asked to take any tentative decisions.

IASB 10 February 2010

10 February 2010

The boards began their discussion of how to measure financial liabilities.

IASB January 2010

21 January 2010

The Board discussed two possible objectives for hedge accounting.

IASB / FASB January 2010

20 January 2010

The boards discussed Financial instruments: classification and measurement and Financial instruments: hedge accounting.

IASB / FASB December 2009

18 December 2009

At this meeting, the Board discussed feedback received during outreach activities related to several possible approaches to address the issue of 'own credit risk' in the remeasurement of financial liabilities.

IASB / FASB December 2009

16 December 2009

The boards discussed the feedback received from recent outreach activities conducted by IASB staff, and outreach performed by FASB staff during development of the FASB Exposure Draft, Accounting for Hedging Activities.

IASB December 2009

18 December 2009

At this meeting, the Board discussed feedback received during outreach activities related to several possible approaches to address the issue of 'own credit risk' in the remeasurement of financial liabilities.