Issue 45 - IFRS News In Brief

This forty-fifth edition features:

International Accounting Standards Board - Latest Decisions Summary

  • Leases (IFRS due H2/2015)

  • Insurance Contracts (redeliberations on the 2013 ED)

  • Conceptual Framework (exposure draft due Q1/2015)

  • Remeasurement at a plan amendment, curtailment or settlement / Availability of a refund of a surplus from a defined benefit plan (ED to amend IAS 19 and IFRIC 14 due Q2/2015)

  • Annual Improvements

  • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (ED to amend IFRS 10 and IAS 28 due Q2/2015)

  • Comprehensive review of the IFRS for SMEs (amendments due H1/2015)

RSM International Comment Letters

  • Classification and Measurement of Share-based Payment Transactions
  • Disclosure Initiative

Upcoming Comment Deadlines



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