Welcome to the website of the IFRS Foundation and the IASB

Friday 25 July 2014

Banner graphic

Meetings

Meetings diary


 IFRS Interpretations Committee July 2014

Scheduled meeting of the IFRS Interpretations Committee

Date: 15 and 16 July 2014

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

Registration

 

Webcast: Please note that the above Webcast(s) will no longer be available a year after the meeting date. They will continue to be available from the IFRS Interpretations Committee pages.

Day Morning Session Register Afternoon Session Register
Tuesday 15 July 10.00-12.40 BST 13.40-17.35 BST
Wednesday 16 July 09.00-10.15 BST

NOTE: The IFRS IC meeting agenda and timetable for individual agenda items is posted in advance of the meeting on the IASB Website but is subject to change.

Observers are encouraged to check the Website shortly before the meeting for last minute changes.

The timing of sessions may change on the day of the meeting (without notice) if previous sessions take less or more time than anticipated.
IASB cannot accept any responsibility for losses or inconvenience caused by changes to timing or difficulties in accommodating members of the public.

Agenda papers

The following agenda papers were discussed at this meeting, to access, click on the titles below.

Agenda paper Title Listen
1 Opening remarks
2 Agenda Paper 2: IFRS 11 - Joint Arrangements: Cover note [PDF]
Agenda Paper 2A: IFRS 11 - Joint Arrangements: Feedback from consultation with IASB [PDF]
Agenda Paper 2B: IFRS 11 - Joint Arrangements: Consideration of a specific joint arrangement structure [PDF]
Agenda Paper 2B1 - Comment letter to 2B [PDF]
Agenda Paper 2C: IFRS 11 - Joint Arrangements: Accounting treatment when the joint operators' share of output purchased differs from their share of ownership interest in joint operation [PDF]
Agenda Paper 2D: IFRS 11 - Joint Arrangements: Consideration of next steps [PDF]
3 Agenda Paper 3: IAS 12 - Income Taxes: Recognition of current income tax on uncertain tax position - priniciples of interpretation [PDF]
Agenda Paper 3A: IAS 12 - Income Taxes: Recognition of current income tax on uncertain tax position - draft interpretation [PDF]
4 Agenda Paper 4: IAS 16 - Property, Plant and Equipment and IAS 2 - Inventories: Core inventories cover note [PDF]
Agenda Paper 4A: IAS 16 - Property, Plant and Equipment and IAS 2 - Inventories: Scope of the interpretation [PDF]
Agenda Paper 4B: IAS 16 - Property, Plant and Equipment and IAS 2 - Inventories: Applicability of the concept to a range of activities [PDF]
5 Agenda Paper 5: IAS 19 - Employee Benefits: Remeasurement at a plan amendment or curtailment [PDF]
6 Agenda Paper 6: IFRIC 14 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction: Availability of refunds from a defined benefit plan managed by an independent trustee [PDF]
7 Agenda Paper 7: IAS 1 - Presentation of Financial Statements: Going concern disclosure [PDF]
Agenda Paper 7A: IAS 1 - Presentation of Financial Statements: Appendix A [PDF]
Agenda Paper 7B: IAS 1 - Presentation of Financial Statements: Appendix B [PDF]
8 Agenda Paper 8: IAS 39 - Financial Instruments: Recognition and Measurement: Classification of a hybrid instrument by the holder [PDF]
Agenda Paper 8A: IAS 39 - Financial Instruments: Additional comment letters [PDF]
9
Agenda Paper 9: IAS 34 - Interim Financial Reporting: Condensed statement of cash flows [PDF]
10
Agenda Paper 10: IFRS 2 - Share-Based Payment: Price difference between the institutional offer price and the retail offer price for shares in an initial public offering [PDF]
11
Agenda Paper 11: IAS 12 - Income Taxes: Recognition of deferred tax for a single asset in a corporate wrapper [PDF]
12
Agenda Paper 12: Work in progress [PDF]
Agenda Paper 12A: Appendix A: New issues [PDF]
13
Agenda Paper 13: IFRS 12 - Disclosure of Interests in Other Entities: Disclosure of summarised financial information about material joint ventures and associates [PDF]
14
Agenda paper 14: IAS 16 - Property, Plant and Equipment: Accounting for proceeds and cost of testing on fixed assets
15
Agenda Paper 15: IAS 39 - Financial Instrument: Recognition and Measurement: Holder's accounting for exchange of equity instruments [PDF]
16
Agenda Paper 16: IAS 21 - The Effects of Changes in Foreign Exchange Rates: Foreign exchange restrictions and hyperinflation [PDF]


Documents