IASB Update - April 22-25, 2014
Start date:
End date:
Location: London
On April 30, 2014, the IASB Update for April 2014 was issued, being a staff summary of the IASB’s meeting on April 22-25, 2014 at the IASB offices in London, UK. The FASB joined the IASB for some of the sessions via video from its offices in Norwalk.
The topics for discussion were:
- The Research Program—update;
- Leases;
- Agriculture: Bearer Plants;
- Narrow-scope amendments—IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures;
- Rate-regulated Activities;
- Equity Method in Separate Financial Statements;
- Conceptual Framework;
- Insurance Contracts;
- Disclosure Initiative;
- IFRS IC Issues; and
- Narrow-scope amendments—IFRS 2 Share-based Payment.
Review the IASB Update.