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Financial Statement PresentationJoint Project of the IASB and FASB
Last Updated: July 23, 2008
Return to Financial Statement Presentation Project Summary Main Page
Meeting Materials and Minutes
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Minutes (and some Meeting Materials) |
| Topic |
IASB |
FASB |
Other |
| 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 |
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| Presentation of income tax, and additional income tax disclosure |
March 12, 2008 |
March 12, 2008 |
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| The statement of cash flows, the reconciliation schedule, and totals and subtotals |
November 14, 2007 |
November 14, 2007 |
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| 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 |
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| Joint IASB/FASB board meeting |
October 22, 2007 |
October 22, 2007 |
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| JIG & FIAG Meeting |
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September 14, 2007 |
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| Presenting Information about the Cause of Change in Reported Amounts of Assets and Liabilities |
June 19, 2007 |
June 21, 2007 |
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| Presentation of Liquidity Information, Classification Issues Related to Diversified Entities, and Segment Reporting |
May 17, 2007 |
May 16, 2007 |
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| Agenda Decision: Discontinued Operations |
April 17, 2007 |
April 18, 2007 |
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| Disaggregating Changes in Assets and Liabilities, Presentation of Other Comprehensive Income Items, and Cash Equivalents |
March 22, 2007 |
March 21, 2007 |
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| Financial Accounting Standards Advisory Council Meeting (FASB) |
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March 20, 2007 Meeting Minutes Meeting Handout |
| Presenting Liquidity Information |
February 22, 2007 |
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| Disaggregation on the Statement of Comprehensive Income |
January 25, 2007 |
January 30, 2007 |
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| Discontinued Operations, Hybrid Entities, and Equity-Related Issues |
January 25, 2007 |
January 24, 2007 |
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| Investors Technical Advisory Committee (FASB) |
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January 11, 2007 |
| Application of Working Principles (continued) |
December 14, 2006 |
December 13, 2006 |
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| Joint MeetingApplication of Working Principles (continued) |
October 24, 2006 |
October 24, 2006 |
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| User Advisory Council Meeting (FASB) |
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October 3, 2006 |
| Application of Working Principles (continued) |
September 19, 2006 |
September 20, 2006 |
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| Joint International Group MeetingPresentation and Display of Information on the Financial Statements |
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September 15, 2006 |
| Application of Working Principles |
July 21, 2006 |
July 19, 2006 |
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| Financial Accounting Standards Advisory Council Meeting (FASB) |
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June 22, 2006 |
| Small Business Advisory Committee Meeting (FASB) |
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June 21, 2006 |
| Scope, Objectives, and Principles |
March 28, 2006 |
April 5, 2006 |
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| Discussion of Segment A issues |
January 24, 2006 November 16, 2005 October 20, 2005 |
December 7, 2005 |
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| Discussion of a financing category on the statement of earnings and comprehensive income |
October 24, 2005 |
October 24, 2005 |
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| Discussion of interim financial reporting |
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August 31, 2005 |
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| Small Business Advisory Committee Meeting (FASB) |
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June 22, 2005 |
| Financial Accounting Standards Advisory Council Meeting (FASB) |
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June 21, 2005 |
| Joint International Group MeetingDiscussion of the meaning of net income and categorization of income and expenses
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June 14, 2005 |
| Discussion of earnings per share and comprehensive income per share
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May 17, 2005 |
May 25, 2005 |
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| Discussion of project update, required financial statements, and comparative financial statements
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April 21, 2005 |
April 21, 2005 |
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| Joint International Group MeetingDiscussion of Project Issues and Goals London UK
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January 13, 2005 |
| Discussion of Joint Working Group’s revised project plan
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April 22, 2004 |
April 22, 2004 |
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| Discussion of proposed project plan
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March 16, 2004 |
March 31, 2004 |
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| Discussion of FASB and IASB previous models and future project plans
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October 23, 2003 |
October 23, 2003 |
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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 Statement, Interpretation, or FSP.
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