Welcome to the website of the IFRS Foundation and the IASB

Monday 01 September 2014

Banner graphic

Meetings diary

Meetings diary


 IFRS Interpretations Committee November 2012

 

Scheduled meeting of the IFRS Interpretations Committee

Date: 13 and 14 November 2012

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

Agenda papers and webcasts

The following agenda papers and webcasts are available from this week's meeting, to access, click on the links below:

Agenda paper Title Listen
   Introduction
2 Agenda Paper 2 – IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets, IFRIC 12 Service Concession Arrangements: Variable payments for the separate acquisition of PPE and intangible assets [PDF]
3 Agenda Paper 3 – IAS 19 Employee Benefits: Accounting for contribution based promises- cover note [PDF]
Agenda Paper 3A – IAS 19 Employee Benefits: Accounting for contribution based promises
 [PDF]
4 Agenda Paper 4 – IAS 39 Financial Instruments: Recognition and Measurement: Accounting for different aspects of restructuring Greek Government Bonds [PDF]
5 Agenda Paper 5 – IAS 18 Revenue, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, and IAS 39 Financial Instruments: Recognition and Measurement: Regulatory assets and liabilities [PDF]
6 Agenda Paper 6 – IFRS 3 Business Combinations: Accounting for reverse acquisition transactions where the acquiree is not a business [PDF]
Agenda Paper 7 will not be used at this meeting  
8 Agenda Paper 8 – IAS 41 Agriculture and IFRS 13 Fair Value Measurement: Valuation of biological assets using a residual method [PDF]
9 Agenda Paper 9 – IAS 19 Employee Benefits: Measurement of the net DBO for post employee benefit plans with employee contributions
Agenda Paper 9– IAS 19 Employee Benefits: Measurement of the net DBO for post employee benefit plans with employee contributions – Appendix A
 [Zip file]
10 Agenda Paper 10 – Annual Improvements: 2010-2012 Cycle (ED/2012/1) comment letter analysis - Cover note
Agenda Paper 10A – Annual Improvements: IFRS 8 Operating Segments—aggregation of operating Segments
Agenda Paper 10B – Annual Improvements: IFRS 8 Operating Segments—reconciliation of the reportable segments’ assets to the entity’s assets
Agenda Paper 10C – Annual Improvements: IFRS 13 Fair Value Measurement — Short-term receivables and payables
Agenda Paper 10E – Annual Improvements: IAS 12―Recognition of deferred tax assets for unrealised losses 
[Zip file]







11 Agenda Paper 11 – IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment: IFRIC Interpretation X Levies [PDF]
12 Agenda Paper 12 – IAS 1 Presentation of Financial Statements: Disclosures requirements about assessment of going concern: Covering memo to the agenda papers
Agenda Paper 12A – IAS 1 Presentation of Financial Statements: Disclosures requirements about assessment of going concern: Background and defining the issue
Agenda Paper 12B – IAS 1 Presentation of Financial Statements: Disclosures requirements about assessment of going concern: When to disclose material uncertainties
Agenda Paper 12C – IAS 1 Presentation of Financial Statements: Disclosures requirements about assessment of going concern: What to disclose about material uncertainties
[Zip file]
13 Agenda Paper 13 – IAS 10 Events after the Reporting Period: Reissuing previously issued financial statements [PDF]
Agenda Paper 13 App B – IAS 10 Events after the Reporting Period: Reissuing previously issued financial statements - submission [PDF]
14 Agenda Paper 14 – IAS 19 Employee Benefits:  Discount rate [PDF]
Agenda Paper 14 App B – IAS 19 Employee Benefits:  Discount rate - submission [PDF]
Agenda Paper 14A – IAS 19 Discount rate: Letter [PDF]


15 Agenda Paper 15 – IFRS Interpretations Committee work in progress [PDF]
16  Agenda Paper 16 – IAS 34 Interim Financial Reporting: Disclosure of information “elsewhere in the interim financial report” [PDF]
17 Agenda Paper 17 – IFRS 2 Share based Payment: Timing of the recognition of intercompany recharges [PDF]
18 Agenda Paper 18 – IFRS 3 Business Combinations: Mandatory purchase of non-controlling interests in business combinations [PDF]
Documents