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.

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