IASB Update - February 2013

The IASB met in public from 18-22 February 2013 at the IASB offices in London, UK.

The topics for discussion were:

  • Conceptual Framework
  • Fair Value Measurement: unit of account
  • IFRIC Update
  • Annual improvements 2010-2012
  • Financial Instruments: Hedge accounting
  • Leases
  • Insurance Contracts
  • Revenue Recognition
  • Matters arising from the IFRS Interpretations Committee
  • IAS 41 Agriculture: Bearer Biological Assets
  • Guide for micro-sized entities in applying the IFRS for SMEs
  • Rate-regulated Activities

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