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Wednesday 22 October 2014

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IASB meeting summaries and observer notes


 IASB June 2006


 

The Board decided not to proceed with the amendment to IAS 33 that was proposed at the January 2006 meeting to include the carrying amount of instruments (or components of instruments) classified as equity in assumed proceeds when using the treasury stock method. The Board confirmed its intention to proceed with the proposed amendments to include the carrying amount of instruments classified as liabilities in assumed proceeds when using the treasury stock method and to extend this method to convertible instruments.

Date: 6/22/2006