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IASB Update - September 22-24, 2014

Start date:

End date:

Location: London

On September 26, 2014, IASB Update for September 2014 was issued, being a staff summary of the IASB’s meeting on September 22-24, 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:

  • Disclosure Initiative;
  • Research Projects;
  • Insurance Contracts;
  • Conceptual Framework;
  • IFRIC Update;
  • IAS 21 The Effects of Changes in Foreign Exchange Rates—Foreign exchange restrictions and hyperinflation;
  • IAS 1 Presentation of Financial Statements—Classification of liabilities;
  • Distinction between a change in accounting policy and a change in accounting estimate;
  • Classification of a hybrid financial instrument by the holder; and
  • Post-implementation Review: IFRS 3 Business Combinations. 

Review the IASB Update.

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