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Wednesday 22 October 2014

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Meetings

Meetings diary


 IFRS Interpretations Committee September 2014

 

Scheduled meeting of the IFRS Interpretations Committee

Date: 16 and 17 September 2014

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

Agenda papers to be discussed

The following agenda papers were discussed at this week's meeting, to access, click on the titles below. Any changes to dates will be posted in red.

Agenda paper Title Date to be discussed
1 Introduction
2 Agenda Paper 2 - IFRS 11 - Joint Arrangements: Summary of discussion [PDF]
3 Agenda Paper 3 - IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations: Cover note [PDF]
Agenda Paper 3A - IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations: Summary of issues [PDF]
Agenda Paper 3B - IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations: Other IFRS 5 issues that the IASB had previously considered but not addressed [PDF]
Agenda Paper 3C - IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations: Feedback from former IASB staff and members [PDF]
Agenda Paper 3D - IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations: Further analysis using complex fact patterns [PDF]
Agenda Paper 3E - IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations: Consideration of next steps [PDF]
4 Agenda Paper 4 - IAS 12 - Income Taxes: Measurement of income on uncertain tax positions [PDF]
5 Agenda Paper 5 - IFRIC 14 - IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction: Availbility of refunds from a defined benefit plan managed by an independent trustee [PDF]
6
Agenda Paper 6 - Conceptual Framework: Transition requirements for the revised Conceptual Framework [PDF]
7 Agenda Paper 7 - Work in Progress [PDF]
Agenda paper 7A - Review of Interpretations Commitee Activities [PDF]
Agenda Paper 7 - Appendix A - Work in Progress [PDF]
 9
Agenda Paper 9 - IFRIC 21 - Levies: Levy on PPE of service provider [PDF]
Agenda Paper 9A - IFRIC 21 - Levies: Appendix C submissions [PDF]
 10
Agenda Paper 10 - IAS 28 - Investments in Associates and Joint Ventures: Assessment of fund managers's significant influence over funds [PDF]
 11 Agenda Paper 11 - IFRS 12 - Disclosure of Interests in Other Entities: Disclosures for a subsidiary with a material non-controlling interest and for a material joint venture or associate [PDF]
 12 Agenda Paper 12 - IAS 39 - Financial Instruments: Recognition and Measurement: Accounting for embedded foreign currency derivatives in host contracts [PDF]
 13
Agenda Paper 13 - IFRS 13 - Fair Value Measurement - The fair value hierarchy - using quoted prices provided by third parties [PDF]
Documents