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Thursday 03 September 2015

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IFRS Interpretations Committee

Meetings calendar


 IFRS Interpretations Committee March 2015

 

Scheduled meeting of the IFRS Interpretations Committee

Date: 24 March 2015

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

Agenda Papers

The following Agenda Papers were discussed at this week's meeting, to access, click on the titles below. Any changes to dates were posted in red.

Agenda Paper Title Recording
1 Agenda Paper 1: Introduction—January 2015 IFRIC Update [PDF]
2 Agenda Paper 2: IAS 21 - The Effects of Changes on Foreign Exchange Rate: Foreign Currency Transcations and Advance Consideration [PDF]
Agenda Paper 2A: IAS 21 - The Effects of Changes on Foreign Exchange Rate: Proposed Draft Interpretation Foreign Currency Transcations and Advance Consideration [PDF]
3 Agenda Paper 3: IAS 12 - Income Taxes: Recognition of deferred tax assets for unrealised losses [PDF]
Agenda Paper 3A: IAS 12 - Income Taxes: Proposed amendments to IAS 12 [PDF]
4 Agenda Paper 4: IFRS 11 - Classification of Joint Arrangements: Finalisation of agenda decisions [PDF]
Agenda Paper 4A: IFRS 11 - Classification of Joint Arrangements: Appendix A - Final agenda decisions [PDF]
Agenda Paper 4B: IFRS 11 - Classification of Joint Arrangements: Appendix B: Comment letters received [PDF]

5 Agenda Paper 5: IFRS 10 - Consolidated Financial Statements: Single-asset, single-lessee vehicles and the assessment of control under IFRS 10. In what circumstances does the lender or lessee consolidate [PDF]
Agenda Paper 5A: IFRS 10 - Consolidated Financial Statements: Appendix B - comment letters [PDF]
6 Agenda Paper 6: IAS 12 - Income Taxes: Selection of applicable tax rate for measurement of deferred tax relating to investment in associate in a multi-tax rate jurisdiction [PDF]
7 Agenda Paper 7: Employee Benefits: Should longevity swaps held under a defined benefit plan be measured as a plan asset at fair value or on another basis as a 'qualifying insurance policy' [PDF]
8
Agenda Paper 8: IFRIC 14 - IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction: Should an entity assume continuation of a minimum funding requirement [PDF]
Agenda Paper 8: Appendix summary of the outreach result [PDF]
9 Agenda Paper 9: IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations: Scope of classification as held for sale [PDF]
Agenda Paper 9A: IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations: Issues relating to scope and presentation [PDF]
Agenda Paper 9B: IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations: New issues [PDF]
10 Agenda Paper 10: Administrative Session: Work in progress [PDF]
Documents

 

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