IASB Update - January 20-22, 2015
Start date:
End date:
Location: London
On January 27, 2015, the International Accounting Standards Board issued the Update summary of its meeting on January 20-22, 2015.
Some sessions were held jointly with the US Financial Accounting Standards Board (FASB). Topics addressed at this meeting included:
- Leases (jointly with the FASB);
- Conceptual Framework;
- Disclosure Initiative;
- Narrow-scope amendments to IAS 19 and IFRIC 14;
- Measuring investees at fair value through profit or loss: an investment-by-investment choice or a consistent policy choice;
- Sale or Contribution of Assets between an Investor and its Associate or Joint Venture: Narrow-scope Amendment to IFRS 10 and IAS 28, issued September 2014;
- Insurance Contracts; and
- Emissions Trading Schemes.
Review the IASB Update.