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Tuesday 22 May 2012

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Financial Statement Presentation

IASB meeting summaries and observer notes


IASB meeting summaries and observer notes

 

 

IASB / FASB 1 March 2011

01 March 2011

The staff presented the results and findings of its outreach activities related to the July 2010 staff draft of an exposure draft on financial statement presentation.

IASB / FASB November 2010

17 November 2010

The boards discussed a number of issues raised by constituents who responded to the FASB and IASB exposure drafts.

IASB October 2010

22 October 2010

At the joint meeting in October, the boards discussed a progress report on the outreach activities the staff have undertaken since the Staff Draft was released in July.

IASB October 2010 OCI

19 October 2010

The IASB and FASB discussed the comment letters received on the FASB’s Exposure Draft of proposed amendments to Topic 220, Comprehensive Income, and the IASB’s Exposure Draft of Presentation of Items of Other Comprehensive Income, proposed amendments to IAS 1. The comment letter deadline was 30 September 2010.

IASB 4 May 2010

04 May 2010

The boards discussed whether to change the title of the proposed accounting update for the statement of comprehensive income.

IASB / FASB April 2010

22 April 2010

The IASB and FASB discussed issues that had been raised during their review of the early draft of the financial statement presentation proposals.

IASB 11 March 2010

11 March 2010

The boards discussed for possible clarification several points in their forthcoming exposure draft on financial statement presentation.

IASB / FASB 3 March 2010

03 March 2010

The boards addressed the transition and effective date provisions to be included in the exposure draft on financial statement presentation.

IASB February 2010

16 February 2010

At their February joint meeting, the boards continued their deliberations on the proposals in the discussion paper Preliminary Views on Financial Statement Presentation.

IASB January 2010

19 January 2010

The boards continued their deliberations on the proposals in the discussion paper Preliminary Views on Financial Statement Presentation.