IASB October 2010
22 October 2010
The IASB and FASB discussed how to proceed with the project.
IASB September 2010
14 September 2010
The Board discussed the next steps in the project, specifically whether it should continue to pursue the approach proposed in the staff draft of the exposure draft Financial Instruments with Characteristics of Equity or another approach.
IASB July 2010
21 July 2010
The IASB discussed some of the more significant comments received from external reviewers on a staff draft of the exposure draft Financial Instruments with Characteristics of Equity.
IASB 11 March 2010
11 March 2010
Accounting for conversion or settlement of convertible debt and exercises of options:
IASB February 2010
18 February 2010
The boards affirmed their support for the following key classification decisions:
IASB January 2010
18 January 2010
The boards decided not to adopt any of the approaches that they have previously considered. Instead, they directed the staff to analyse a possible amendment to IAS 32 Financial Instruments: Presentation.
IASB / FASB December 2009
16 December 2009
The boards continued to discuss a classification approach for financial instruments with characteristics of equity.
Joint IASB / FASB October 2009
26 October 2009
The Boards decided to consider an approach that would classify as equity particular share-settled instruments.
IASB / FASB July 2009
23 July 2009
The boards discussed an approach to displaying in the statement of comprehensive income the changes in the fair value of a liability instrument.