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Derecognition

IASB meeting summaries


 IASB July 2010


 

 

The IASB decided at this meeting to reconfirm the tentative decisions made at the March 2010 IASB meeting, when the Board discussed the responses received on the disclosure requirements proposed in the exposure draft - Derecognition. The Board tentatively decided to finalise those disclosure requirements, as an amendment to IFRS 7. The Board agreed that the effective date for the amendments should be 1 January 2011. Entities would be required to apply the amendment prospectively but retrospective application would be permitted.

 

Date: 7/20/2010