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Sunday 01 February 2015

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 IFRS Interpretations Committee January 2015

 

Scheduled meeting of the IFRS Interpretations Committee

Date: 27 January 2015

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 January 2015", 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 27 January 09.00-12.05 (GMT) 12.05-15.45 (GMT)


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 Agenda Paper 1: Introduction
2 Agenda Paper 2: IAS 12 Income Taxes: How should current tax assets and liabilities be measured when tax positions are uncertain
Agenda Paper 2A: IAS 12 Income Taxes: How should current tax assets and liabilities be measured when tax positions are uncertain: Draft Interpretation
Agenda Paper 2B: IAS 12 Income Taxes: How should current tax assets and liabilities be measured when tax positions are uncertain: Informal feedback from IASB members
Tuesday 27 January
3 Agenda Paper 3: IAS 16 Property, Plant and Equipment: Accounting for proceeds and cost of PPE: should net proceeds reduce cost of asset
Agenda Paper 3A*: IAS 16 Property, Plant and Equipment: Accounting for proceeds and cost of PPE: should net proceeds reduce cost of asset: Summary of outreach
Tuesday 27 January
4 Agenda Paper 4: IAS 39 Financial Instruments: Recognition and Measurement: Income and expenses on F1 with a negative interest rate. How should this be presented in the statement of comprehensive income Tuesday 27 January
5 Agenda Paper 5: IAS 21 The Effects of Changes in Foreign Exchange Rates: Revenue transaction denominated in foreign currency Tuesday 27 January
6 Agenda Paper 6: IAS 32 Financial Instruments: Presentation: Classification of liability for prepaid cards issued by a Bank in the Bank's financial statements
Tuesday 27 January
7 Agenda Paper 7: IAS 28 Investments in Associates and Joint Ventures: Assesment of significant influence: Fund manager acting as agent and holding own investment in the fund 
Agenda Paper 7: Appendix C
Tuesday 27 January
8 Agenda Paper 8: IFRIC 21 Levies: Accounting for cost of levy on PPE of service provider: Is it an admin or production overhead? Is it part of inventories
Tuesday 27 January
9 Agenda Paper 9: IAS 39 Financial Instruments: Recogniton and Measurement: Accounting for embedded foreign currency derivatives in host contracts - request for guidance on applying the 'closely related' criterion 
Tuesday 27 January
10 Agenda Paper 10: IFRS 13 Fair Value Measurement: The fair value hierarchy - what level in the hierarchy applies when using consensus prices provided by third parties
Tuesday 27 January
 11 Agenda Paper 11: IFRS 12 Disclosure of Interests in Other Entities: Request for clarification of what disclosures are required, and basis of preparation, for (a) subsidiary with a material non-controlling interest and (b) a material joint venture or associate 
Tuesday 27 January
12 Agenda Paper 12: IAS 40 Investment Property: Can a property under construction be transferred from inventory to investment property, when there is an evident change in use
Tuesday 27 January
13
Agenda Paper 13: IAS 24 Related Party Disclosures: Definition of close members of the family of a person
Tuesday 27 January
14
Agenda Paper 14: Administrative Session: Work in progress Tuesday 27 January
15
Agenda Paper 15: IFRS IC Activity 2104
Tuesday 27 January

 

* Agenda Paper 3A - Title of Appendix A was revised on 20 January 



Documents

 

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