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Meetings calendar


 IFRS Interpretations Committee March 2014

 

Scheduled meeting of the IFRS Interpretations Committee

Date: 25 March 2014

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

Agenda papers

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

Agenda paper Title Listen
Introduction
2 Agenda paper 2: Cover note: IAS 12 Income Taxes: Recognition of deferred tax assets for unrealised losses
Agenda paper 2A: IAS 12 Income Taxes: Recognition of deferred tax assets for unrealised losses
3 Agenda paper 3: Cover note: IAS 12 Income Taxes: Recognition of deferred tax for a single asset in a corporate wrapper
Agenda paper 3A: Appendix A: IAS 12 Income Taxes: Recognition of deferred tax for a single asset in a corporate wrapper
4 Agenda paper 4: IAS 34 Interim Financial Reporting: Condensed statement of cash flows [PDF]
5 Agenda paper 5: IFRS 11 Joint arrangements: Cover note
Agenda paper 5A: IFRS 11 Joint arrangements: Analysis of implementation issues
Agenda paper 5B: IFRS 11 Joint Arrangements: Consideration of some common joint arrangement structures
 6 Agenda paper 6: IAS 1 Presentation of Financial Statements: Disclosures about going concern
 7 Agenda paper 7: IFRIC 21 Levies: Identification of a present obligation to pay a levy that is subject to a pro rata activity threshold as well as an annual activity threshold
 8 Agenda paper 8: IAS 17 Leases: Meaning of incremental costs
Agenda paper 8: Appendix A
Agenda paper 8: Appendix B - Comment letters received outside comment letter period
 9
Agenda paper 9: IAS 8 Accounting policies, changes in accounting estimates and errors: Distinction between a change in accounting policy and a change in accounting estimate
 10
Agenda paper 10: IFRS 10 Consolidated Financial Statements: The definition of investment related services or activities
 11 Agenda paper 11 will not be used at this meeting
 12
Agenda paper 12: IAS 39 Financial Instruments: Recognition and measurement: Accounting for repo transaction
Agenda paper 12: Appendix C - Comment letters received outside comment letter period
 13 Agenda paper 13: IFRIC 14 IAS 19 The limit on a defned benefit asset, minium funding requirements and their interaction: Availability of refunds from DP plans
*Agenda Paper 13 was not discussed due to lack of time
*
 14 Agenda paper 14:  IAS 19 Employee Benefits: Remeasurement at a plan amendment or curtailment
*Agenda Paper 14 was not discussed due to lack of time
*
 15
Agenda paper 15: IAS 16 Property, plant and equipment: Core inventories
 16 Agenda paper 16: IAS 39 Financial Instruments: Recognition and Measurement: Classification of a hybrid financial instrument by the holder
 17 Agenda paper 17: Work in progress paper
Agenda paper 17A-App: Work in progress appendices
 18
Agenda paper 18: Review of Interpretations Committee Activity 2013 
Documents