IASB Update - March 13-21, 2014

Start date:

End date:

Location: London

On March 26, 2014, the IASB Update for March 2014 was issued, being a staff summary of the IASB’s meeting on March 13-21, 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
  • Conceptual Framework;
  • IAS 1 Presentation of Financial Statements;
  • Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11);
  • Equity Method: Share of Other Net Asset Changes;
  • Narrow-scope amendments—IFRS 10 and IAS 28;
  • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28);
  • Equity Method in Separate Financial Statements;
  • Agriculture: Bearer plants; and
  • Disclosure Initiative

Review the IASB Update.

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