IASB September 2011
20 September 2011
On the recommendation of the IFRS Interpretations Committee, the IASB discussed a possible scope exclusion to IAS 32 for put options written over the non-controlling interest in the consolidated financial statements of a group.
IASB January 2008
24 January 2008
The Board published the exposure draft Financial Instruments Puttable at Fair Value and Obligations arising on Liquidation in June 2006.
IASB December 2007
14 December 2007
The Board published the exposure draft Financial Instruments Puttable at Fair Value and Obligations arising on Liquidation in June 2006. The comment period ended in October 2006. An analysis of the 87 comment letters received was presented to the Board in January 2007. Since then the Board has deliberated issues raised by respondents. In November 2007 the Board held two public round-table discussions to consider a staff draft of the proposed amendments.
IASB November 2007
13 November 2007
The Board published the exposure draft Financial Instruments Puttable at Fair Value and Obligations arising on Liquidation in June 2006. The comment period ended in October 2006
IASB October 2007
17 October 2007
The Board published the exposure draft Financial Instruments Puttable at Fair Value and Obligations arising on Liquidation in June 2006. The comment period ended in October 2006. An analysis of the 87 comment letters received was presented to the Board in January, and since then the Board has deliberated the issues raised by respondents.
IASB September 2007
21 September 2007
The Board published the exposure draft Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation in June 2006. The comment period ended in October 2006. An analysis of the 87 comment letters received was presented to the Board in January, and since then the Board has deliberated the issues raised by respondents.
IASB July 2007
18 July 2007
The Board published its exposure draft of proposed amendments to IAS 32 and IAS 1—Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation in June 2006. The comment period ended in October 2006. An analysis of the eighty-seven comment letters received was presented to the Board in January and its redeliberation of the issues raised is continuing.
IASB June 2007
22 June 2007
The staff reported that they needed to consider further the criteria to be included in any amendment to ensure that an instrument within its scope participates in the performance of the entity. The Board will be asked to consider the issue at its next meeting. Agenda paper 14 was not discussed and no decisions were made.
IASB Meeting 2007
18 May 2007
The Board published its exposure draft Financial Instruments Puttable at Fair Value and Obligations arising on Liquidation in June 2006. The comment period ended in October 2006. An analysis of the 87 comment letters was presented to the Board in January.
IASB January 2007
25 January 2007
The Board published its Exposure Draft Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation on 22 June 2006. The comment period ended on 23 October 2006. Eighty-seven comment letters were received.