IASB February 2011
15 February 2011
The staff presented a summary of the comment letters received on the Request for Views Effective Date and Transition Methods (RFV) that was published in October 2010, focusing on the effective date and transition requirements of the forthcoming IFRSs on consolidations and joint arrangements.
IASB / FASB 10 January 2011
20 January 2011
The IASB discussed a sweep issue that was raised by a number of Board members when reviewing the preballot draft of IAS 28 Investments in Associates and Joint Ventures.
IASB / FASB 10 June 2010
10 June 2010
At this meeting the Board tentatively decided that the measurement exception could be applied even if the investment held by the qualifying subsidiary was not an associate of that subsidiary.
IASB May 2010
20 May 2010
The IASB tentatively decided that when an entity partially disposes of an interest in a joint venture or in an associate it shall reclassify as held for sale only the interest disposed of if such partial disposal fulfils the criteria for classification as held for sale set out in IFRS 5 Non-current Assets Held for Sale and Discontinued Operations .
IASB March 2010
16 March 2010
The Board continued its deliberations on the proposals in the exposure draft ED 9 Joint Arrangements.
IASB February 2010
19 February 2010
The Board continued its deliberations on the proposals in the exposure draft ED 9 Joint Arrangements.
IASB December 2009
15 December 2009
The Board discussed the inconsistency between IAS 27 Consolidated and Separate Financial Statements and SIC-13 Jointly Controlled Entities - Non-Monetary Contributions by Venturers.
IASB June 2009
18 June 2009
The Board continued its discussion of responses to ED 9 Joint Arrangements and decided tentatively:
IASB May 2009
20 May 2009
The Board continued its discussion of responses to ED 9 Joint Arrangements and decided tentatively:
IASB April 2008
17 April 2008
The staff presented a summary of the comment letters received on ED 9 Joint Arrangements. The Board discussed the main issues raised and reaffirmed the principles in the exposure draft.