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 IFRS Interpretations Committee March 2011

 

Scheduled meeting of the IFRS Interpretations Committee

Date: 10 and 11 March 2011

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

Agenda papers and audio files

The following agenda papers and audio files are available from meeting, to access, click on the links below:

Agenda paper Title     Audio
2 Agenda paper 2: Extractive Activities – Accounting for stripping costs in the production phase of a surface mine – revised principle for capitalization [PDF]   
3 Agenda paper 3: Put options written over non-controlling interests: Potential short-term solution: a scope exclusion from IAS 32 Financial Instruments: Presentation for some NCI puts [PDF]   
4 Agenda paper 4: IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets—Contingent pricing of property, plant and equipment and intangible assets: Scope and analysis of possible accounting treatments [PDF]   
5 Agenda peper 5: Agenda decision: IAS 37 Provisions, Contingent Liabilities and Contingent Assets – analysis of comments [PDF]   
6 Agenda paper 6: Agenda decision: IAS 8 Accounting policies, Changes in accounting Estimates and Errors—Hierarchy of guidance to select an accounting policy [PDF]   
7 Agenda paper 7 to 7A: Agenda Decisions: IFRS 2 Share-based payment [Zip file]   
8 Agenda paper 8: IFRS 2 Share-based Payment: Review of the requests received by the Committee in relation to IFRS 2 [PDF]   
9 Agenda paper 9: Tentative agenda decision: IFRIC 15 Agreements for the Construction of Real Estate –Meaning of continuous transfer [PDF]   
10 Agenda paper 10 to 10A: Post-Implementation Reviews [Zip file]   
11 Agenda paper 11: IFRS Interpretations Committee Work In Progress: Outstanding issues list [PDF]   
Documents