IASB Update - January 2015

The IASB met in public from 20-22 January 2015 at the IASB offices in London, UK.

The topics for discussion were:

  • Leases
  • Conceptual Framework
  • IFRS for SMEs: Comprehensive Review 2012–2014
  • Disclosure Initiative
  • Narrow-scope amendments to IAS 19 Employee Benefits and IFRIC 14 IAS19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
  • Measuring investees at fair value through profit or loss: an investment-by-investment choice or a consistent policy choice
  • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture: Narrow-scope Amendment to IFRS 10 and IAS 28, issued September 2014-Interaction with paragraph 32 of IAS 28
  • Insurance Contracts
  • Emissions Trading Schemes

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