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IASB Update - June 17-19, 2014

Start date:

End date:

Location: London

On June 24, 2014, the IASB Update for June 2014 was issued, being a staff summary of the IASB’s meeting on June 17-19, 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:

  • Insurance Contracts;
  • Leases;
  • Annual Improvements to IFRSs 2012–2014 Cycle;
  • IFRS IC Issues;
  • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture;
  • Clarification of Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2);
  • Recognition of Deferred Tax Assets for Unrealized Losses (Proposed amendments to IAS 12);
  • Business combinations under common control;
  • Conceptual Framework; and
  • Discount rates research—review of existing requirements.

Review the IASB Update.

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