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Friday 29 August 2014

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Meetings diary

Meetings diary


 IFRS Interpretations Committee May 2014

Scheduled meeting of the IFRS Interpretations Committee

Date: 13 and 14 May 2014

 

Webcast: Please note that the belowWebcast(s) will be available for one year after the meeting date. It will then be available from the IFRS Interpretations Committee pages.

Day Morning Session Register Afternoon Session Register
Tuesday 13 May 10.00-13.10 14.10-16.50
Wednesday 14 May 09.00-11.30

 

Agenda papers

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

Agenda paper Title Listen
  Opening Remarks
2 Agenda paper 2: IFRS 11 Joint Arrangements: Cover note [PDF]
Agenda Paper 2A: IFRS 11 Joint Arrangements: Consultation with IASB members [PDF]
Agenda Paper 2B: IFRS 11 Joint Arrangements: Accounting within separate financial statements [PDF]
Agenda Paper 2C: IFRS 11 Joint Arrangements: Consideration of next steps [PDF]
4 Agenda Paper 4: IFRS 2 Share-based Payment: Finalisation of agenda decision [PDF]
5 Agenda Paper 5: IAS 12 Income Taxes: Deferred tax assets when an entity is loss-making [PDF]
Agenda Paper 5A: IAS 12 Income Taxes: Threshold of recognition of an asset on uncertain tax position [PDF]
6 Agenda Paper 6: IAS 12 Income Taxes: Impact of an internal reorganisation on deferred tax amounts related to goodwill [PDF]
7 Agenda Paper 7: IAS 37 Provisions, Contingent Liabilities and Contingent Assets: Measurement of liabilities arising from emission trading schemes [PDF]
Agenda Paper 7A: IAS 37 Provisions, Contingent Liabilities and Contingent Assets: additional comment letter received [PDF]
8 Agenda Paper 8: IFRS 3 Business Combinations: Identification of the acquirer and the parent in a stapling arrangement [PDF]
Agenda Paper 8A: IFRS 3 Business Combinations: additional comment letter receievd [PDF]
9 Agenda Paper 9: IAS 19 Employee Benefits with a guaranteed return on contributions or notional contributions [PDF]
10 Agenda Paper 10: IAS 32 Financial Instruments: Presentation: cap and floor [PDF]
11 Agenda Paper 11: IAS 16 Property, Plant and Equipment: Disclosure of carrying amount information of assets stated at revalued amounts [PDF]
12 Agenda Paper 12: IAS 1 Presentation of Financial Statements—Issues related to the application of IAS 1 [PDF]
13 Agenda Paper 13: IFRS 11 Joint Arrangements: Joint arrangement agenda decision [PDF]
14 Agenda Paper 14: IFRIC 14—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction [PDF]
15 Agenda Paper 15: IAS 19 Employee Benefits: Remeasurement at curtailment [PDF]
16 Work in progress [PDF]
17 Agenda Paper 17: Annual Improvements to IFRSs 2012–2014 Cycle (ED/2013/11)—Comment letter analysis – Cover note [PDF]
Agenda Paper 17A: AIP IFRS 5 Changes in methods of disposal [PDF]
Agenda Paper 17A(i): AIP IFRS 5 Changes in methods of disposal (Staff draft of the proposed amendments to IFRS 5) [PDF]
Agenda Paper 17B: AIP IFRS 7 Financial Instruments: Disclosures—Servicing Contracts [PDF]
Agenda Paper 17B(i): AIP IFRS 7 Financial Instruments: Disclosures—Servicing Contracts (Staff draft of the proposed amendments to IFRS 7) [PDF]
Agenda Paper 17C: AIP IFRS 7 Financial Instruments: Disclosure—Applicability of the Amendments to IFRS 7 to interim financial statements [PDF]
Agenda Paper 17D: AIP IAS 19 Employee Benefits–Discount rate: regional market issue [PDF]
Agenda Paper 17E: AIP IAS 34 Interim Financial Reporting—Disclosure of information ‘elsewhere in the interim financial report’ [PDF]
Agenda Paper 17E(i): AIP IAS 34 Interim Financial Reporting—Disclosure of information “elsewhere in the interim financial report’ (Staff draft of the proposed amendments to IAS 34) [PDF]


Documents