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IASB work plan update for April 2014

  • IFRS - IASB Image

Apr 30, 2014

Following its recent meeting, the International Accounting Standards Board has updated its work plan.

Significant updates include (1) the addition of the public consultation period for the macro hedge accounting discussion paper, (2) extension of redeliberations on insurance contracts and leases to the second quarter of 2014, (3) move of rate regulation project from a major project to a research project, and (4) move of the disclosure initiative from a narrow-scope project to a major project with an exposure draft on net debt (now called ‘reconciliation of liabilities from financing activities’) expected in the fourth quarter of 2014 and redeliberations on the amendments to IAS 1 to begin in the third quarter of 2014. The finalized standard for revenue recognition is expected to be issued in the second half of May 2014.

Click for the IASB work plan dated April 30, 2014 (link to IASB website).

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.