IASB issues work plan update
Jan 27, 2015
After its January meeting, the IASB has updated its work plan. The revised plan moves — from the first quarter to the second quarter of 2015 — (1) the targeted date for an exposure draft (ED) on elimination of gains and losses arising from transactions between an entity and its associate or joint venture and (2) the feedback statement on the post-implementation review for IFRS 3.
In addition, board discussions related to the research project on business combinations under common control now extend into the second quarter of 2015.
The revised IASB work plan (dated January 27, 2015) is available on the IASB's website.