IASB Update - February 2015

The IASB met in public from 18-20 February 2015 at the IASB offices in London, UK.

The topics for discussion were:

  • Comprehensive review of the IFRS for SMEs
  • Rate-regulated Activities
  • Revenue from Contracts with Customers-Issues emerging from TRG discussions
  • Insurance Contracts
  • Disclosure Initiative-Principles of Disclosure
  • Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging
  • Leases
  • IFRS implementation issues
  • Post-implementation Review of IFRS 3 Business Combinations

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