Global Standards for the world economy

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Meeting summaries and observer notes

 IASB December 2007


The Board published the exposure draft Financial Instruments Puttable at Fair Value and Obligations arising on Liquidation in June 2006. The comment period ended in October 2006. An analysis of the 87 comment letters received was presented to the Board in January 2007. Since then the Board has deliberated issues raised by respondents. In November 2007 the Board held two public round-table discussions to consider a staff draft of the proposed amendments.

At this meeting, the Board discussed a draft of the proposed amendments to clarify issues raised at the round-table discussions. The Board asked the staff to prepare a ballot draft of the proposed amendments. The Board also decided to publish a near-final draft of the proposed amendments on the subscriber area of the IASB Website.


Date: 12/14/2007