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Thursday 21 August 2014

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Meetings diary

Meetings diary


 IFRS Interpretations Committee May 2012

 

Scheduled meeting of the IFRS Interpretations Committee

Date: 15 and 16 May 2012

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

NOTE: AP2-addendum and AP 4-addendum have been added to the agenda for the 16 May.

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     Listen to Webcast
1 Introduction
2 Agenda Paper 2: Put options written on non-controlling interests [PDF]
Agenda paper 2-addendum: Put options written on non-controlling interests: Ballot draft: [draft] Interpretation, cleanversion [PDF] posted 16 May
Agenda paper 2-addendum: Put options written on non-controlling interests: Ballot draft: [draft] Interpretation, tracked changes version [PDF] posted 16 May 
Agenda paper 2A: Additional comments [PDF] posted 16 May


3 Agenda Paper 3A: IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets, IFRIC 12 Service Concession Arrangements: Contingent payments for the separate purchase of PPE and intangible assets
Agenda Paper 3B: IFRIC 12 Service Concession Arrangements: Payments made by an operator to a grantor
 [Zip file]
4 Agenda Paper 4: 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 � Cover note[PDF]
Agenda Paper 4A: 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 � draft interpretation [PDF]
Agenda paper 4A-addendum: IAS 37 Provisions, Contingent liabilities and Contingent Assets: Levies charged by public authorities on entities that operate in a specific market�[Draft] IFRIC Interpretation [PDF] posted 16 May


5 Agenda Paper 5: IFRIC 15 Agreements for the Construction of Real estate: Clarification of meaning of continuous transfer � report back [PDF]
8 Agenda Paper 8: IAS 12 Income Taxes: Recognition of deferred tax for a single asset in a corporate entity [PDF]
9 Agenda Paper 9: IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets and IAS 17 Leases: Purchase of right to use land [PDF]
10 Agenda Paper 10: IAS 39 Financial Instruments: Recognition and Measurement: Accounting for different aspects of restructuring Greek Government Bonds
Agenda Paper 10A: IAS 39 Financial Instruments: Recognition and Measurement: Accounting for different aspects of restructuring Greek Government Bonds - Derecognition of financial assets
Agenda Paper 10B: IAS 39 Financial Instruments: Recognition and Measurement: Accounting for different aspects of restructuring Greek Government Bonds - Derecognition of financial assets
Agenda Paper 10C: IAS 39 Financial Instruments: Recognition and Measurement: Accounting for different aspects of restructuring Greek Government Bonds - Classification of a security with payments linked to the Gross Domestic Product of the issuer
Agenda Paper 10C Appendix C: IAS 39 Financial Instruments: Recognition and Measurement: Accounting for different aspects of restructuring Greek Government Bonds � GDP linked securities
 [Zip file]
11 Agenda Paper 11: IFRS 3 Business Combinations�Continuing employment
Agenda Paper 11A: IFRS 3 Business Combinations�Continuing employment: Comment letter
 [Zip file]
12 Agenda Paper 12: IFRS 1 First time Adoption of International Financial Reporting Standards: Identifying the effective standards [PDF]
13 Agenda Paper 13: IAS 41 Agriculture and IFRS 13 Fair Value Measurement: Valuation of biological assets using a residual method [PDF]
14 Agenda Paper 14: IAS 19 Employee Benefits: Accounting for contribution based promises
Agenda Paper 14A: IAS 19 Employee Benefits: Accounting for contribution based promises: IFRIC Draft Interpretation D9
Agenda Paper 14B: IAS 19 Employee Benefits: Accounting for contribution based promises: IFRIC Draft Interpretation D9
Agenda Paper 14C: IAS 19 Employee Benefits: Accounting for contribution based promises: Chapter 7 of the Discussion paper Preliminary views on Amendments to IAS 19 Employee Benefits 
[Zip file]
15 Agenda Paper 15: IAS 18 Revenue, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, and IAS 39 Financial Instruments: Recognition and Measurement: Regulatory assets and liabilities [PDF]
16 Agenda Paper 16: Post-implementation review�IFRS 8 Operating segments: Update and planned approach for the investigation phase of review [PDF]
17 Agenda paper 17: IFRS Interpretations Committee Work In Progress [PDF]

 

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.

Documents