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IASB/FASB joint meeting February 2015

Contents
IASB issues February 2015 joint IASB / FASB meeting highlights
Accounting for dynamic risk management: a portfolio revaluation approach to macro hedging
Comprehensive review of the IFRS for SMEs
Disclosure Initiative − principles of disclosure
IFRS implementation issues − due process documents
Insurance contracts
Leases
Post-implementation review of IFRS 3 on business combinations
Rate-regulated activities
Revenue from contracts with customers − joint Transition Resource Group for Revenue Recognition
Work plan
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