June 24, 2014, IASB work plan update for May 2014


IASB work plan update for May 2014

June 24, 2014

Following its recent meeting and the issue of IFRS 15 'Revenue from Contracts with Customers', the International Accounting Standards Board (IASB) has updated its work plan.

A final pronouncement in the narrow scope project on 'Sales or contributions of assets between an investor and its associate/joint venture’ is now expected in Q3 2014 instead of Q2 2014. The updated work plan also confirms that the narrow scope on 'Share of other net asset changes' has been stopped due to a lack of support.

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