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IASB work plan update for February 2014

  • IFRS - IASB Image

Feb 25, 2014

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

The final IFRS on revenue recognition is now expected in the second quarter of 2014. The Exposure Drafts on the elimination of gains arising from "downstream" transactions and on the unit of account have been delayed to the second quarter of 2014, as has been the final IFRS on sale or contribution of assets between an investor and its associate or joint venture. The expected redeliberation periods in a number of projects have been clarified (among the conceptual framework) and a public consultation on the post implementation review of IFRS 3 has been added to the agenda.

Click for the IASB work plan dated 25 February 2014.

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.