IASB Work Plan
On 21 June 2013, the IASB updated its work plan to reflect the decisions taken at the meeting of 18 and 29 June.
Keywords: Mazars, Thailand, Accounting, IFRS 9, IFRS 13, IAS 19, IAS 32, IAS 27, IASB
15 August 2013
The amendments affect the following projects:
- IFRS 9: Classification and Measurement: redeliberations are unlikely to be complete during Q3 2013, and will continue into Q4;
- IFRS 9: Impairment: redeliberations on the exposure draft, for which the comment period closed on 5 July, are likely to take longer than originally expected, and will be held during Q3 and Q4 2013;
- IFRS 9: Accounting for Macro Hedging: the Discussion Paper which was expected in Q3 2013 may not be published until the following quarter;
- Insurance contracts: the exposure draft was published on 20 June 2013, the comments period runs until 25 October, and the IASB expects to start its redeliberations in the meantime;
- IAS 19 – Actuarial Assumptions: Discount Rate: the exposure draft has been put back from Q3 to Q4 2013;
- IFRS 13 – Fair Value Measurement: Unit of Account: the exposure draft will be published in the final quarter of 2013, and not in Q3 as initially announced;
- IAS 32 - Put Options Written on Non-controlling Interests (NCIs): the exposure draft is expected in Q4 2013;
- IAS 27 – Separate Financial Statements (Equity Method): the publication of the amendment has slipped back a quarter, and is now expected in Q4 2013.