Financial Statement Presentation—Joint Project of the IASB and FASB

Last Updated: May 3, 2010

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Meeting Materials and Minutes

 
Minutes (and some Meeting Materials)
Topic
IASB
FASB
Other
Joint FASB/IASB meeting: Outreach update and project direction  March 1, 2011  March 1, 2011   
Joint FASB/IASB meeting: Outreach update and project plan  October 22, 2010 October 22, 2010  
Joint FASB/IASB meeting: Sweep Issues April 22, 2010 April 22, 2010   
Joint FASB/IASB meeting: Sweep Issues March 11, 2010 March 11, 2010   
FASB meeting: Phase A Decisions, IAS 1, and IAS 7   March 10, 2010   
FASB meeting: Application to nonpublic business entities   March 3, 2010    
Joint FASB/IASB meeting: Transition and effective date March 3, 2010 March 3, 2010    
Joint FASB/IASB meeting: Application guidance for analysis of changes in significant asset and liability line items; definition of a remeasurement and related guidance; new subcategories for “financing arising from operating activities” and “assets and liabilities arising from equity”; statement of cash flows for financial services entities; divergent issues; sweep issues; support for package of decisions February 16, 2010 February 16, 2010   
JIG & FIAG Meeting February 12, 2010 February 12, 2010  
Disaggregation by function and nature and segment disclosures, financial services entities, and costs and benefits January 19, 2010 

January 20, 2010
 
January 19, 2010 

January 27, 2010 
 
Meeting Materials
Joint FASB/IASB Board Meeting: Cohesiveness principle, SFP, disaggregation, remeasurements, and miscellaneous issues December 17, 2009  December 17, 2009  Meeting Materials
Joint FASB/IASB Board Meeting: Statement of cash flows, reconciliation schedule, disaggregation, and definitions of the business and financing sections October 27, 2009 October 27, 2009 Meeting Materials
Classification of other comprehensive income items, allocation of income taxes on SCI and presentation of income taxes on SFP October 20, 2009 October 14, 2009  Meeting Materials
Informational board meeting on direct method presentation of statement of cash flows   October 7, 2009   
Classification, discontinued operations, and net debt September 18, 2009 September 23, 2009   Meeting Materials
Informational board meeting on FASRI experiment and analyst field test  September 17, 2009 September 21, 2009   Meeting Materials
JIG & FIAG Meeting July 27, 2009  July 27, 2009    Meeting Materials and Audio
Joint IASB/FASB board meeting: Scope extension, plan for deliberations, and presentation objectives July 24, 2009 July 24, 2009   
Joint IASB/FASB board meeting: Field testing update
March 23, 2009
March 23, 2009  
March 23, 2009 Meeting Handout
The statement of comprehensive income, presentation of other comprehensive income, presentation of income taxes, and the impact on presentation of earnings per share
June 18, 2008
June 18, 2008
 
Presentation of income tax, and additional income tax disclosure
March 12, 2008
March 12, 2008
 
The statement of cash flows, the reconciliation schedule, and totals and subtotals
November 14, 2007
November 14, 2007
 
Classified statement of financial position, capital management disclosures, “net” presentation of cash flows, classification of common dividends payable, and basket transactions
October 17, 2007
October 31, 2007
 
Joint IASB/FASB board meeting
October 22, 2007
October 22, 2007
 
JIG & FIAG Meeting
 
September 14, 2007
 
Presenting Information about the Cause of Change in Reported Amounts of Assets and Liabilities
June 19, 2007
June 21, 2007
 
Presentation of Liquidity Information, Classification Issues Related to Diversified Entities, and Segment Reporting
May 17, 2007
May 16, 2007
 
Agenda Decision: Discontinued Operations
April 17, 2007
April 18, 2007
 
Disaggregating Changes in Assets and Liabilities, Presentation of Other Comprehensive Income Items, and Cash Equivalents
March 22, 2007
March 21, 2007
 
Financial Accounting Standards Advisory Council Meeting (FASB)
 
 
March 20, 2007
Meeting Minutes
Meeting Handout
Presenting Liquidity Information
February 22, 2007
 
 
Disaggregation on the Statement of Comprehensive Income
January 25, 2007
January 30, 2007
 
Discontinued Operations, Hybrid Entities, and Equity-Related Issues
January 25, 2007
January 24, 2007
 
Investors Technical Advisory Committee (FASB)
 
 
January 11, 2007
Application of Working Principles (continued)
December 14, 2006
December 13, 2006
 
Joint Meeting—Application of Working Principles (continued)
October 24, 2006
October 24, 2006
 
User Advisory Council Meeting (FASB)
 
 
October 3, 2006
Application of Working Principles (continued)
September 19, 2006
September 20, 2006
 
Joint International Group Meeting—Presentation and Display of Information on the Financial Statements
 
 
September 15, 2006
Application of Working Principles
July 21, 2006
July 19, 2006
 
Financial Accounting Standards Advisory Council Meeting (FASB)
 
 
June 22, 2006
Small Business Advisory Committee Meeting (FASB)
 
 
June 21, 2006
Scope, Objectives, and Principles
March 28, 2006
April 5, 2006
 
Discussion of Segment A issues
January 24, 2006
November 16, 2005
October 20, 2005
December 7, 2005
 
Discussion of a financing category on the statement of earnings and comprehensive income
October 24, 2005
October 24, 2005
 
Discussion of interim financial reporting
 
August 31, 2005
 
Small Business Advisory Committee Meeting (FASB)
 
 
June 22, 2005
Financial Accounting Standards Advisory Council Meeting (FASB)
 
 
June 21, 2005
Joint International Group Meeting—Discussion of the meaning of net income and categorization of income and expenses
 
 
June 14, 2005
Discussion of earnings per share and comprehensive income per share
May 17, 2005
May 25, 2005
 
Discussion of project update, required financial statements, and comparative financial statements
April 21, 2005
April 21, 2005
 
Joint International Group Meeting—Discussion of Project Issues and Goals – London UK
 
 
January 13, 2005
Discussion of Joint Working Group’s revised project plan
April 22, 2004
April 22, 2004
 
Discussion of proposed project plan
March 16, 2004
March 31, 2004
 
Discussion of FASB and IASB previous models and future project plans
October 23, 2003
October 23, 2003
 

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 Accounting Standards Update.