IASB / FASB April 2012
17 April 2012
The IASB and FASB discussed the business model assessment for amortised cost classification for financial assets and bifurcation of financial assets and financial liabilities.
IASB / FASB February 2012
28 February 2012
The boards discussed the cash flow characteristics assessment and held an education session on the business model assessment in their respective classification and measurement models for financial instruments.
IASB / FASB January 2012
27 January 2012
The boards discussed whether they should try to reduce differences between their respective models for the classification and measurement of financial instruments.
IASB 7 November 2011
07 November 2011
At this meeting, the IASB tentatively decided that IFRS 9 (2009) and IFRS 9 (2010) should be amended to require application for annual periods beginning on or after 1 January 2015, rather than 1 January 2013
IASB 28 July 2011
28 July 2011
The Board considered whether, as part of the upcoming exposure draft that will propose an amendment to the mandatory effective date of IFRS 9, to also extend the concession relieving entities from presenting comparative information.
IASB July 2011
22 July 2011
The IASB discussed whether the mandatory effective date of IFRS 9 should be changed from annual periods beginning on or after 1 January 2013.
IASB / FASB June 2011
14 June 2011
FASB staff presented to the boards a summary of tentative decisions reached by the FASB on classification and measurement of financial instruments.
IASB 24 September 2010
24 September 2010
The Board continued its redeliberations of the exposure draft Fair Value Option for Financial Liabilities (ED) - primarily, how the effects of changes in a liability's credit risk should be presented in the statement of comprehensive income and whether amounts presented in other comprehensive income (OCI) should be recycled to profit or loss (P&L).
IASB September 2010
14 September 2010
The Board discussed whether the effects of changes in a liability's credit risk should affect profit or loss and how to determine the effects of changes in a liability's credit risk.
IASB August 2010
03 August 2010
The staff prepared a paper to update the Board on an administrative matter. This paper was for information purposes only and was not discussed during the meeting.