RSM Global

Issue 39 - IFRS News In Brief

This thirty-nineth edition features:

Publications and Announcements

  • IAS 16 and IAS 41 amended for bearer plants
  • Proposals for amendments to IFRS 10 and IAS 28 open for comment until 15 September 2014

International Accounting Standards Board - Latest Decisions Summary

  • Leases (redeliberations on the 2013 ED)
  • Insurance Contracts (redeliberations on the 2013 ED)
  • Conceptual Framework (exposure draft due Q4/2014)
  • Recognition of Deferred Tax Assets for Unrealised Losses (exposure draft amending IAS 12 due Q3/2014)
  • Annual Improvements to IFRSs 2012–2014 Cycle (final amendments due Q3/2014)
  • Business Combinations under Common Control (research project)

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