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.