Welcome to the website of the IFRS Foundation and the IASB

Saturday 30 April 2016

Banner graphic

Meeting summaries and observer notes

 IASB June 2007


The staff reported that they needed to consider further the criteria to be included in any amendment to ensure that an instrument within its scope participates in the performance of the entity. The Board will be asked to consider the issue at its next meeting. Agenda paper 14 was not discussed and no decisions were made.

Date: 6/22/2007