This forty-fifth edition features:
International Accounting Standards Board - Latest Decisions Summary
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Leases (IFRS due H2/2015)
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Insurance Contracts (redeliberations on the 2013 ED)
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Conceptual Framework (exposure draft due Q1/2015)
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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)
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Annual Improvements
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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)
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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
