IASB Update - July 23-25, 2013
Start date:
End date:
Location: London
The IASB met in public from July 23-25, 2013 at the IASB offices in London, UK. The FASB joined the IASB for some of the sessions.
The topics for discussion were:
- Comprehensive review of the IFRS for SMEs
- Revenue Recognition
- Financial Instruments: Classification and Measurement
- Financial Instruments: Impairment
- Rate-regulated Activities
- Post-implementation Reviews
- Accounting for Macro Hedging
- Annual Improvements to IFRS 2010-2012 Cycle
- IAS 16 Property, Plant and Equipment / IAS 38 Intangible Assets: Variable payments for the separate acquisition of PPE and intangible assets
- IAS 28 Investments in Associates and Joint Ventures: Elimination of gains arising from downstream transactions
- Disclosure Requirements about Assessment of Going Concern