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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

Agenda papers discussed

 

Agenda paper Title Recording
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
 
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
 
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  
5 Agenda Paper 5: IAS 21 The Effects of Changes in Foreign Exchange Rates: Revenue transaction denominated in foreign currency  
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
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
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
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 
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
 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 
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
13
Agenda Paper 13: IAS 24 Related Party Disclosures: Definition of close members of the family of a person
14
Agenda Paper 14: Administrative Session: Work in progress
15
Agenda Paper 15: IFRS IC Activity 2014

 

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



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