February 09, 2015, IASB issues work plan update


IASB issues work plan update 

February 09, 2015

After its January meeting, the IASB has updated its work plan.

The revised plan moves — from the first quarter to the second quarter of 2015:

(1) the targeted date for an exposure draft (ED) on elim­i­na­tion of gains and losses arising from trans­ac­tions between an entity and its associate or joint venture and

(2) the feedback statement on the post-im­ple­men­ta­tion review for IFRS 3.

In addition, the work plan adds a new project on re­mea­sure­ment related to a plan amendment, cur­tail­ment, or set­tle­ment/avail­abil­ity of a refund of a surplus from a defined benefit plan (an ED is targeted for the second quarter of 2015).

Back to IFRS News

Did you find this useful?