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IFRS Interpretations Committee

Meetings diary


 IFRS Interpretations Committee March 2012

 

Scheduled meeting of the IFRS Interpretations Committee

Date: 13 and 14 March 2012

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

Agenda papers and  Webcasts

The below agenda papers were be discussed at this week's meeting, to access the papers and webcasts from this meeting click on links below:

Agenda paperTitleListen to Webcast:
Introduction
2Agenda Paper 2: IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 6 Liabilities arising from Participating in a Specific Market�Waste Electrical and Electronic Equipment: Levies charged for participation in a specific market � date of recognition of Liability [PDF]
Agenda Paper 2B: IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 6 Liabilities arising from Participating in a Specific Market�Waste Electrical and Electronic Equipment: Levies charged for participation in a specific market � Supplementary document [PDF]
3Agenda Paper 3: IFRIC 12 Service Concession Arrangements: Cover paper and summary
Agenda Paper 3A: IFRIC 12 Service Concession Arrangements: Financial asset only model
Agenda Paper 3B: IFRIC 12 Service Concession Arrangements: Intangible asset only model
Agenda Paper 3C: IFRIC 12 Service Concession Arrangements: Intangible and financial asset model
[zip file]
4Agenda paper 4: IFRS 11�Acquisition of an interest in a joint operation: Recommendation to the Board [PDF]
5Agenda paper 5: IAS 28 Investments in Associates and Joint Ventures: Application of the equity method when an associate�s equity changes outside of comprehensive income [PDF]
6Agenda Paper 6: IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets: Revenue-based depreciation method [PDF]
7Agenda Paper 7: IAS 7 Statement of Cash Flows: Review of requests in relation to IAS 7 [PDF]
8Agenda paper 8: IAS 1 Presentation of Financial Statements and IAS 12 Income Taxes: Presentation of payments of non-income taxes [PDF]
Agenda Paper 8A: IAS 1 Presentation of Financial Statements and IAS 12 Income Taxes: Supplement―Updates on outreach activity for the issue of presentation of payments of non-income taxes [PDF]
9Agenda paper 9: IAS 12 Income taxes: Accounting for market value uplifts on assets that are to be introduced by a new tax regime [PDF] 
Agenda Paper 9A: IAS 12 Income Taxes: Supplement―Updates on outreach activity for the issue of accounting for market value uplifts on assets that are to be introduced by a new tax regime [PDF]
10Agenda Paper 10: IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets and IAS 17 Leases: Purchase of right to use land [PDF]
11Agenda Paper 11: IAS 39 Financial Instruments: Recognition and Measurement and IFRS 9 Financial Instruments: Embedded derivative in host debt contract [PDF]
12Agenda Paper 12: IAS 27 Consolidated and Separate Financial Statements and SIC 13 Jointly Controlled Entities���Non-Monetary Contributions by Venturers: Definition of the term �non-monetary asset [PDF]
13Agenda paper 13A: IFRS Interpretations Committee Work In Progress [PDF}
Agenda Paper 13B: IFRS Interpretations Committee�s activity in 2011 [PDF]
Agenda 13C: Trustees Review of Efficiency and Effectiveness of the IFRS Interpretations Committee: Proposed new agenda criteria [PDF]

 

Documents