This thirty-nineth edition features:
Publications and Announcements
- IAS 16 and IAS 41 amended for bearer plants
- Proposals for amendments to IFRS 10 and IAS 28 open for comment until 15 September 2014
International Accounting Standards Board - Latest Decisions Summary
- Leases (redeliberations on the 2013 ED)
- Insurance Contracts (redeliberations on the 2013 ED)
- Conceptual Framework (exposure draft due Q4/2014)
- Recognition of Deferred Tax Assets for Unrealised Losses (exposure draft amending IAS 12 due Q3/2014)
- Annual Improvements to IFRSs 2012–2014 Cycle (final amendments due Q3/2014)
- Business Combinations under Common Control (research project)
Upcoming Comment Deadlines
