Wednesday 30 July 2014
The IASB reviewed the due process steps
The IASB tentatively decided to add guidance to IFRS 2 for the issue
The IASB directed the staff to perform further analysis on the issue
The Interpretations Committee tentatively decided to recommend amendments to IFRS 2 to address the diversity in practice
The Interpretations Committee decided to revisit six issues that have been referred to the IASB and have not yet been addressed
The Interpretations Committee decided to propose that the IASB should not add this issue to Annual Improvements Cycle 2010-2012
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