Welcome to the website of the IFRS Foundation and the IASB

Saturday 19 April 2014

Banner graphic

Meetings

Meetings diary


 IFRS Interpretations Committee January 2014

Scheduled meeting of the IFRS Interpretations Committee

Date: 29 and 30 January 2014

Location:
Boardroom at the IASB office
First Floor
30 Cannon Street
London EC4M 6XH

Agenda papers discussed

The following agenda papers will be discussed at this week's meeting, to access, click on the titles below. Any changes to dates will be posted in red. The recordings are also available below and will continue to be available from the IFRS Interpretations Committee pages.

 

Agenda paper Title Listen
Introduction
2 Agenda Paper 2: IAS 12 Income Taxes: Recognition of deferred tax assets for unrealised losses : Cover note—Project status and feedback from consultations with IASB members [PDF]
Agenda Paper 2A: IAS 12 Income Taxes: Recognition of deferred tax assets for unrealised losses : Appendix A—Approach for clarification and staff recommendation [PDF]
3 Agenda Paper 3: IAS 12 Income Taxes: Recognition and measurement of deferred tax when an entity is loss making [PDF]
4 Agenda Paper 4: IAS 19 Employee Benefits: Distinction of components—Employee benefit plans with a guaranteed return on contributions or notional contributions [PDF]
Agenda Paper 4A: IAS 19 Employee Benefits: Employee benefit plans with a guaranteed return on contributions or notional contributions [PDF]
5 Agenda Paper 5: IFRS 10 Consolidated Financial Statements: Investment Entities Amendments—Cover note  [PDF]
Agenda Paper 5A: IFRS 10 Consolidated Financial Statements: Investment Entities Amendments—Investment entity subsidiary that provides investment-related services [PDF]
Agenda Paper 5B: IFRS 10 Consolidated Financial Statements: Investment Entities Amendments—The interaction between the investment entity amendments and the exemption from preparing consolidated financial statements requirements in IFRS 10 [PDF]
Agenda Paper 5C: IFRS 10 Consolidated Financial Statements: Investment Entities Amendments—A non-investment entity’s application of the equity method for investment entity investees [PDF]


6 Agenda paper 6 will not be used at this meeting  
7 Agenda Paper 7: Disclosure requirements about an assessment of going concern [PDF]
8 Agenda Paper 8: IAS 32 Financial Instruments: Presentation: Presentation A financial instrument that is mandatorily convertible into a variable number of shares (subject to a cap and a floor) but gives the issuer the option to settle by delivering the maximum (fixed) number of share [PDF]
Agenda Paper 8A: IAS 32 Financial Instruments: Presentation Appendix of Comment letters received [PDF]
9 Agenda Paper 9: IAS 32 Financial Instruments: Presentation: Classification of a financial instrument that is mandatorily convertible into a variable number of shares upon a contingent ‘non-viability’ event [PDF]
Agenda Paper 9A: IAS 32 Financial Instruments: Presentation: Appendix of Comment Letters Received [PDF]
10 Agenda Paper 10: IAS 29 Financial Reporting in Hyperinflationary Economies: Applicability of the concept of financial capital maintenance defined in constant purchasing power units [PDF]
11 Agenda Paper 11: IFRS 11 Joint Arrangements: Analysis of Implementation issues [PDF]
12 Agenda Paper 12: IAS12 Income Taxes: Impact of an internal reorganisation on deferred tax amounts related to goodwill [PDF]
13 Agenda Paper 13: IAS 12 Income Taxes: Threshold of recognition of an asset on uncertain tax position [PDF]
14 Agenda paper 14 will not be used at this meeting  
15 Agenda Paper 15: IAS 32 Financial Instruments: Presentation: Classification of a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor [PDF]
16 Agenda Paper 16: IAS 16 Property, Plant and Equipment: Disclosure of carrying amount information for assets stated at revalued amounts [PDF]
17 Agenda Paper 17: IAS 37 Provisions, Contingent Liabilities and Contingent Assets: Measurement of liabilities under IAS 37 within the context of emission trading schemes [PDF]
18 Agenda Paper 18: IFRS 3 Business Combinations and IFRS 10 Consolidated Financial Statements: Identification of the acquirer in accordance with IFRS 3 and the parent in accordance with IFRS 10 in a stapling arrangement [PDF]
19 Agenda Paper 19: IFRS 10 Consolidated Financial Statements and IAS 28 Investment in Associates and Joint ventures: Inconsistency with paragraph 31 of IAS 28 [PDF]
20 Agenda Paper 20: IAS 1  Presentation of Financial Statements: Issues related to the application of IAS 1  [PDF]
21 Agenda Paper 21: IAS 34 Interim Financial Reporting: Condensed statement of cash flows [PDF]
22 Agenda Paper 22: Work in Progress Paper [PDF]
Agenda Paper 22-App: Work in Progress Paper Appendices [PDF]
Documents