IASB issues work plan update for October 

The revised plan adds an expect dates for final IFRSs on leases (H2 2015) and investment entities (Q4 2014); narrows the target range for the discussion paper on principles of disclosure to the second quarter of 2015; and moves the target date for an exposure draft on the classification of liabilities to the first quarter of 2015.

Further, the revised plan provides an updated date for the feedback statement on the post-implementation review of IFRS 3 (now Q1 2015).

Lastly, it includes updates to the expected timing of board discussions for the research project on inflation (Q1 2015) and adds a new research topic on performance reporting to be discussed during the first quarter of 2015.

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