Inactive Joint FASB/IASB Projects

The following joint projects were reassessed as lower priority projects. Further action is not expected in the near term.

Standards Projects:
Emissions Trading Schemes
(Updated December 6, 2010)
Financial Instruments with Characteristics of Equity
(Updated October 26, 2010)
Financial Statement Presentation
(Updated May 3, 2011)
Reporting Discontinued Operations
(Updated July 29, 2010)
Earnings per Share
(Updated May 7, 2009)
Income Taxes
(Updated November 6, 2009)
Postretirement Benefit Obligations including Pensions (Phase 2)
(Updated January 21, 2009)
Conceptual Framework Project:
(Updated as of November 23, 2010)
      Reporting Entity
      Elements and Recognition