IASB July 2010
22 July 2010
The IASB and FASB tentatively decided to keep the requirement to exclude contracts that are purchases or sales of the underlying asset from the scope of the proposed new leases requirements.
IASB / FASB June 2010
16 June 2010
At this meeting the boards discussed Transition under the partial derecognition approach to lessor accounting; Lessor accounting models; Accounting for arrangements with service and lease components and Accounting for purchase options.
IASB / FASB May 2010
18 May 2010
The boards discussed the performance obligation and derecognition approach to lessor accounting, which included consideration of a partial derecognition approach.
IASB April 2010
20 April 2010
Among the items discussed were treatment of sale and leaseback transactions, and lessor accounting for the performance obligation, purchase options, disclosures and impairment.
IASB March 2010
17 March 2010
The Board deliberated leases in three separate sessions, all of which were held jointly with the FASB.
IASB February 2010
18 February 2010
The boards discussed Transitional provisions for the proposed new requirements for lessees and the definition of the interest rate implicit in the lease.
IASB / FASB January 2010
20 January 2010
The boards discussed how to measure leases after initial recognition with options and contingent rentals under the amortised cost-based approach, whether to provide a concession for short-term leases and how to account for investment properties held by lessors.
IASB 5 January 2010
05 January 2010
At their October 2009 joint meeting, the boards tentatively decided to exclude from the scope of the proposed new leases requirements contracts that represent the purchase or sale of the underlying asset.
IASB December 2009
16 December 2009
The boards discussed how to account for leases that include contingent rental arrangements and residual value guarantees and the scope of the proposed new requirements for leases.