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.