IASB Update - May 20-22, 2014
Start date:
End date:
Location: London
On May 28, 2014, the IASB Update for May 2014 was issued, being a staff summary of the IASB’s meeting on May 20-22, 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;
- Agriculture: Bearer Plants;
- Leases;
- Equity Method of Accounting;
- Equity Method: Share of Other Net Asset Changes;
- Conceptual Framework; and
- Recognition of Deferred Tax Assets for Unrealized Losses (Proposed amendments to IAS 12).
Review the IASB Update.