IASB September 2011
20 September 2011
At this meeting the IASB completed its redeliberations of the exposure draft Hedge Accounting (the ED).
IASB 28 July 2011
28 July 2011
At this meeting the IASB continued its redeliberations on the exposure draft Hedge Accounting (the ED).
IASB July 2011
22 July 2011
The IASB discussed the forthcoming public consultation on its agenda, including feedback received from the Trustees' discussion of the consultation proposals.
IASB 1 June 2011
01 June 2011
At this meeting the IASB continued its redeliberations on the exposure draft Hedge Accounting (the ED) and discussed the accounting for options as hedging instruments, rebalancing of a hedging relationship and voluntary discontinuation of hedge accounting.
IASB 12 May 2011
12 May 2011
At this meeting the IASB continued its redeliberations on the exposure draft (ED) Hedge Accounting and discussed the proposed hedge effectiveness assessment (to qualify for hedge accounting).
IASB 27 April 2011
27 April 2011
At this meeting the IASB continued its redeliberations on the exposure draft (ED) Hedge Accounting and discussed zero-cost collars, accounting for fair value hedges and nominal components that are 'layers'.
IASB April 2011
14 April 2011
At this meeting the IASB began its redeliberations on the exposure draft Hedge Accounting and discussed the objective of hedge accounting and accounting for 'funding swaps', designating risk components of financial instruments that bear interest below a benchmark rate (the 'sub-LIBOR' issue), and the eligibility of non-derivative financial instruments as hedging instruments (including the interaction with the fair value option).
IASB / FASB March 2011
16 March 2011
The Board discussed the comment letter summary and outreach summary. The Board was not asked to make any decisions at this meeting.
IASB 27 October 2010
27 October 2010
At this meeting, the Board discussed hedging using intragroup monetary items; risk components that are not contractually specified; accounting for the time value of options eligibility of non-derivative financial instruments as hedging instruments; and proposed transition requirements and effective date.
IASB 21 October 2010
21 October 2010
At this session the Board discussed hedges of credit risk using credit derivatives, the distinction between mandatory discontinuation and voluntary dedesignation, and net position hedges.