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On the Horizon for IFRS: IASB meeting May 2015

Contents
IASB issues May 2015 meeting highlights
     Accounting for dynamic risk management: a portfolio revaluation approach to macro hedging
     Annual Improvements to IFRS 2014−2016 Cycle
     Disclosure initiative
     Financial instruments with characteristics of equity
     Insurance contracts
     Investment property transfers
     Post-implementation review relating to operating segments
     Rate-regulated activities
     Revenue from contracts with customers -- issues emerging from TRG discussions
     Share-based payment research project
     Work plan

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