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Tuesday 16 September 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

Registration

Observers: To register for this meeting, please send an email to meetings@ifrs.org. In the subject include "IFRS Interpretations Committee Sept 2014", state your name, company and details of the days/sessions you would like to attend.

Webcast: Please note that the above Webcast(s) will no longer be available after 90 days of the meeting date. They will continue to be available from the IFRS Interpretations Committee pages.

 

Day Morning Session Register Afternoon Session Register
Tuesday 16 September
13.05-17.05 BST
Wednesday 17 September 09.00-11.45 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 to be 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.

Agenda paper Title Date to be discussed
1 Introduction Tuesday 16 September
2 Agenda Paper 2 - IFRS 11 - Joint Arrangements: Summary of discussion [PDF] Tuesday 16 September
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]
Tuesday 16 September
4 Agenda Paper 4 - IAS 12 - Income Taxes: Measurement of income on uncertain tax positions [PDF] Tuesday 16 September
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] Tuesday 16 September
6
Agenda Paper 6 - Conceptual Framework: Transition requirements for the revised Conceptual Framework [PDF]
Tuesday 16 September
7 Agenda Paper 7 - Work in Progress [PDF]
Agenda paper 7A - Review of Interpretations Commitee Activities [PDF]
Tuesday 16 September
 9
Agenda Paper 9 - IFRIC 21 - Levies: Levy on PPE of service provider [PDF]
Agenda Paper 9A - IFRIC 21 - Levies: Appendix C submissions [PDF]
Wednesday 17 September
 10
Agenda Paper 10 - IAS 28 - Investments in Associates and Joint Ventures: Assessment of fund managers's significant influence over funds [PDF]
Wednesday 17 September
 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]
Wednesday 17 September
 12 Agenda Paper 12 - IAS 39 - Financial Instruments: Recognition and Measurement: Accounting for embedded foreign currency derivatives in host contracts [PDF]
Wednesday 17 September
 13
Agenda Paper 13 - IFRS 13 - Fair Value Measurement - The fair value hierarchy - using quoted prices provided by third parties [PDF]
Wednesday 17 September
Documents