In brief
- INT2014-12 IASB concludes the annual improvements to IFRSs 2012–2014 cycle
- INT2014-11 IASB publishes amendments to IFRS 10 and IAS 28
- INT2014-13 Change in timing for recording the annual pharmaceutical fee
- IASB issues complete version of IFRS 9, 'Financial Instruments'
- Amendments to classification of bearer plants
- Revenue recognition – the future is here
- Clarification of acceptable methods of depreciation and amortisation
- Acquisition of interests in joint operations
- Exchange rates in Venezuela