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  • 4 years ago
March 2014 IFRS IC meeting summary

March 2014 IFRS IC meeting summary

Michael Stewart, Won-Hee Han, Irina Makarova, Koichiro Kuramochi and Denise Durant give an overview of some of the issues discussed at the March 2014 IFRS Interpretations Committee meeting, including IFRS 11 Joint Arrangements, IAS 2 Inventories and IAS 16 Property, Plant and Equipment, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors and a change in an accounting estimate and IAS 34 Interim Financial Reporting