Following its January meeting, the International Accounting Standards Board (IASB) has updated its work plan. The revised plan moves (a) the targeted date for an exposure draft on elimination of gains and losses arising from transactions between an entity and its associate or joint venture and (b) the feedback statement on the post-implementation review for IFRS 3 from the first quarter to the second quarter of 2015. Also, the work plan adds a new project for remeasurement at a plan amendment, curtailment or settlement / availability of a refund of a surplus from a defined benefit plan (target ED in Q2 2015).