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Financial Statement Presentation—Joint Project of the IASB and FASB
Last Updated: July 23, 2008
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Meeting Materials and Minutes
| Topic | |||
| The statement of comprehensive income, presentation of other comprehensive income, presentation of income taxes, and the impact on presentation of earnings per share | |||
| Presentation of income tax, and additional income tax disclosure | |||
| The statement of cash flows, the reconciliation schedule, and totals and subtotals | |||
| Classified statement of financial position, capital management disclosures, “net” presentation of cash flows, classification of common dividends payable, and basket transactions | |||
| Joint IASB/FASB board meeting | |||
| JIG & FIAG Meeting | |||
| Presenting Information about the Cause of Change in Reported Amounts of Assets and Liabilities | |||
| Presentation of Liquidity Information, Classification Issues Related to Diversified Entities, and Segment Reporting | |||
| Agenda Decision: Discontinued Operations | |||
| Disaggregating Changes in Assets and Liabilities, Presentation of Other Comprehensive Income Items, and Cash Equivalents | |||
| Financial Accounting Standards Advisory Council Meeting (FASB) | Meeting Minutes Meeting Handout |
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| Presenting Liquidity Information | |||
| Disaggregation on the Statement of Comprehensive Income | |||
| Discontinued Operations, Hybrid Entities, and Equity-Related Issues | |||
| Investors Technical Advisory Committee (FASB) | |||
| Application of Working Principles (continued) | |||
| Joint Meeting—Application of Working Principles (continued) | |||
| User Advisory Council Meeting (FASB) | |||
| Application of Working Principles (continued) | |||
| Joint International Group Meeting—Presentation and Display of Information on the Financial Statements | |||
| Application of Working Principles | |||
| Financial Accounting Standards Advisory Council Meeting (FASB) | |||
| Small Business Advisory Committee Meeting (FASB) | |||
| Scope, Objectives, and Principles | |||
| Discussion of Segment A issues | November 16, 2005 October 20, 2005 |
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| Discussion of a financing category on the statement of earnings and comprehensive income | |||
| Discussion of interim financial reporting | |||
| Small Business Advisory Committee Meeting (FASB) | |||
| Financial Accounting Standards Advisory Council Meeting (FASB) | |||
| Joint International Group Meeting—Discussion of the meaning of net income and categorization of income and expenses | |||
| Discussion of earnings per share and comprehensive income per share | |||
| Discussion of project update, required financial statements, and comparative financial statements | |||
| Joint International Group Meeting—Discussion of Project Issues and Goals – London UK | |||
| Discussion of Joint Working Group’s revised project plan | |||
| Discussion of proposed project plan | |||
| Discussion of FASB and IASB previous models and future project plans | |||
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.