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IASB Update - January 21-23, 2014

Start date:

End date:

Location: London

On January 27, 2014, the IASB Update for January 2014 was issued, being a staff summary of the IASB’s meeting on January 21-23, 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 use of information by capital providers;
  • Agriculture: Bearer plants;
  • Financial Instruments: Classification and Measurement (Limited amendments);
  • Insurance Contracts;
  • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28);
  • Elimination of gains from 'downstream' transactions (Proposed amendments to IAS 28 Investments in Associates and Joint Ventures);
  • Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11 Joint Arrangements);
  • Amendments to IAS 1;
  • Financial Instruments: Impairment; and
  • Leases.

Review the IASB Update.

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