|
|
|
Financial Instruments with Characteristics of Equity (formerly Liabilities and Equity)—Joint Project of the FASB and IASB
Last Updated: October 26, 2010 (Updated sections are indicated with an asterisk *)
Meeting Materials and Minutes
The Board meeting minutes are provided for the information and convenience of constituents who want to follow the Board’s deliberations. All of the conclusions reported are tentative and may be changed at future Board meetings. Decisions become final only after a formal written ballot to issue a final standard.
|
|
Minutes (and some Meeting Materials) |
||
|
Topic |
IASB |
FASB |
Other |
| *Board meeting (joint)—moving forward: targeted improvement approach | October 22, 2010 | October 22, 2010 | |
| Board meeting (joint)—economic compulsion, accounting requirements for settlement, conversion, expiration and modification of an instrument, and disclosure requirements | March 11, 2010 | March 11, 2010 | |
| Board meeting (joint)—broad classification issues | February 18, 2010 | February 18, 2010 | |
| Board meeting (joint)—classification of instruments an entity will settle by issuing its own shares | January 18, 2010 |
January 18, 2010 | |
| Board meeting (joint)—classification principles for certain share-settled instruments | December 16, 2009 | December 16, 2009 | |
| Board meeting (joint)—classification of share-settled insturments | October 26, 2009 | October 26, 2009 | |
| Board meeting—describing the classification approach and classification of a subsidiary’s equity instruments in consolidation | August 27, 2009 | ||
|
Board meeting (joint)— displaying in the statement of comprehensive income the changes in the fair value of a liability instrument |
July 24, 2009 | July 24, 2009 | |
|
Board meeting—measurement of freestanding equity instruments and equity hybrids and instruments classified as liabilities or assets |
|
||
|
Board meeting—proposed principles and decisions rules for distinguishing between liability instruments and equity instruments |
|
||
|
Board meeting—developing a classification model |
|
||
|
Board meeting—defining liabilities and equity; classifying puttable and mandatorily redeemable instruments |
|
||
|
Board meeting—developing a classification model |
|
||
|
Board meeting (joint)—selecting an approach to be used as a starting point for future deliberations |
|
||
|
Roundtable—discussion on financial instruments with characteristics of equity |
|
||
|
Board meeting—comment period and classification of dividends payable |
|
|
|
|
Board meeting—equity classified instruments under the Ownership Approach |
|
|
|
|
Board meeting—settlement of indirect ownership instruments and the Board’s preferred approach in Preliminary Views document |
|
|
|
|
Board meeting—short-term improvements based on certain L&E disclosures |
|
|
|
|
Board meeting—follow-up issues related to the REO Approach |
|
|
|
|
Board meeting—informational meeting to update the IASB (FASB and IASB) |
|
|
|
|
Board meeting—display under the Ownership Approach |
|
|
|
|
Board meeting—objectives and principles for linkage and substantive features |
|
|
|
|
Board meeting—measurement and a display of instruments not separated and a description of the nonequity component |
|
||
|
Board meeting—separation criteria and Obligation First Approach |
|
|
|
|
Board meeting—definition of multiple-component instruments and separation criteria |
|
|
|
|
Board meeting—display and measurement, issuance costs, recognition of forward contracts, and subsequent reclassification assessments |
|
|
|
|
Board meeting—resource group issues for Milestone Draft |
|
|
|
|
Board meeting—resource group issues for Milestone Draft |
|
|
|
|
Board meeting—resource group comment letter analysis on the Milestone Draft |
|
|
|
|
Financial Accounting Standards Advisory Council Meeting (FASB) |
|
|
|
|
Small Business Advisory Committee Meeting (FASB) |
|
|
|
|
Board meeting—determining a direct ownership relationship and settlement alternatives |
|
|
|
|
Board meeting—distinguishing assets from equity and settlement alternatives |
|
||
|
Board meeting—approaches in distinguishing liabilities from equity for single-component instruments |
|
|
|
|
Board meeting—possible principles for distinguishing liabilities and assets from equity |
|
|
|
|
Financial Accounting Standards Advisory Council Meeting (FASB) |
|
|
|
|
Board meeting—REO Approach—decision to pursue |
|
|
|
|
Project Resource Group meeting (FASB) |
|
|
|
|
Board meeting—REO Approach presentation |
|
|
|
|
Board meeting—conceptual language, hierarchy, and remaining simple instrument issues |
|
|
|
|
Liaison meeting to discuss how the Board’s decisions on the Combinations between Mutual Enterprises and the Liabilities and Equity projects would impact mutual enterprises |
|
|
|
|
Board meeting—unconditional simple instruments |
|
|
|
|
Board meeting—unconditional simple instruments |
|
|
|
|
Board meeting—distinction between equity and liabilities or assets |
|
|
|
|
Board meting—financial instrument examples for Phase 2 |
|
||
|
Board meeting—scope and Plan for Phase 2 |
|
|
|