Financial Statement Presentation—Joint Project of the IASB and FASB
Last Updated: May 3, 2010
Return to Financial Statement Presentation Project Summary Main Page
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.
|
