Monday 06 September 2010

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IFRS for SMEs

Meeting Summaries and Observer Notes

IASB April 2009

24 April 2009

The Board has discussed the name on several occasions during its redeliberations.

IASB March 2009

19 March 2009

The Board discussed whether there was a need to re-expose the revised draft IFRS for Non-publicly Accountable Entities (NPAEs) as a result of the changes made during the Board’s redeliberations of the February 2007 exposure draft.

IASB February 2009

17 February 2009

The Board discussed the only remaining issue in its project to develop an IFRS for non-publicly accountable entities (formerly private entities or small and medium-sized entities): simplification of defined benefit pension accounting.

IASB January 2009

21 January 2009

The Board continued its discussion of issues relating to the exposure draft (ED) of a proposed IFRS for SMEs and reached the following tentative decisions.

IASB December 2008

15 December 2008

At this meeting the Board discussed some of the remaining issues relating to the proposed IFRS for Private Entities.

IASB November 2008

20 November 2008

At this meeting the Board discussed some of the issues that had been deferred at previous meetings and some new issues on which respondents requested further guidance, in particular, on matters addressed by some IFRIC Interpretations.

IASB October 2008

15 October 2008

At this meeting the Board discussed issues that had been deferred at previous meetings and made the following tentative decisions:

IASB September 2008

17 September 2008

The Board resumed its redeliberation of the proposals in the exposure draft (ED) of a proposed IFRS for SMEs.

IASB July 2008

23 July 2008

The Board resumed its redeliberation of the proposals in the exposure draft (ED) of a proposed IFRS for SMEs.

IASB June 2008

17 June 2008

The Board resumed its redeliberation of the proposals in the exposure draft (ED) of a proposed IFRS for SMEs (the IFRS will be titled IFRS for Private Entities).