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Wednesday 26 November 2014

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 IFRS Interpretations Committee November 2011

 

Date: 3 and 4 November

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

Agenda papers and Web casts

Click on links below for the Agenda papers and Webcasts from this meeting:

Agenda paper Title     Listen to Webcasts:
2 Agenda Paper 2: Use of IFRIC 6 by analogy: Cover note
Agenda Paper 2A: Use of IFRIC 6 by analogy: Levies charged for participation in a specific market � Date of recognition of a liability
Agenda Paper 2B: Use of IFRIC 6 by analogy: Levies charged for participation in a specific market � Debit side of the liability
[Zip file]
Agenda Paper 2 to 2B
3 Agenda paper 3: Put options written over non-controlling interests: Summary of IASB�s discussion at its September 2011 meeting [PDF] Agenda Paper 3
4 Agenda Paper 4A: IAS 12 Income Taxes: Clarification of circumstances in which presumption of manner of recovery of investment property can be rebutted PDF]
Agenda paper 4B: IAS 12 Income Taxes � Recognition of deferred tax for a single asset in a corporate entity[PDF]
Agenda Paper 4
5 Agenda Paper 5A: IFRIC 15 Agreements for the Construction of Real Estate: Clarification of continuous transfer
Agenda Paper 5A Appendix C: Text of the submission referred to in paragraph 9
Agenda Paper 5B: IFRIC 15 Agreements for the Construction of Real Estate: Unit of Account
[Zip file]
Agenda Paper 5A to 5B
6 Agenda paper 6: Annual Improvements�2011-2013 cycle: IFRS 3 Business Combinations�Definition of a business [PDF] Agenda Paper 6
7 Agenda paper 7: IAS 7 Statement of Cash Flows�classification of cash payments for deferred and contingent consideration [PDF] Agenda Paper 7
8 Agenda Paper 8: IFRS 11 Joint Arrangements: Acquisition of interest in joint operation: cover note
Agenda Paper 8A: IFRS 11 Joint Arrangements: Acquisition of interest in joint operation: Project options
Agenda Paper 8B: IFRS 11 Joint Arrangements: Acquisition of interest in joint operation: Scope exception
 [Zip file]
Agenda Paper 8 to 8B
9 Agenda paper 9: Application of the equity method [PDF] Agenda Paper 9
10 Agenda paper 10: Payments made by an operator in a service concession arrangement [PDF] Agenda Paper 10
11 Agenda paper 11: Classification of cash flows for service concession arrangements [PDF] Agenda Paper 11
12 Agenda paper 12: IAS 19 Employee Benefits: Definition of termination benefits [PDF] Agenda Paper 12
13 Agenda paper 13: Annual Improvements�2011-2013 cycle: IAS 38 Intangible Assets and IFRIC 12 Service Concession arrangements� Selection of amortisation method  [Appendi 1 and 2, updated 2 November]  [PDF] Agenda Paper 13
14 Agenda Paper 14: IAS 33 Earnings per Share Non-cumulative pref dividends � EPS calculation  [Appendix C, updated 25 October] [PDF] Agenda Paper 14
15 Agenda Paper 15: Committee work in progress [PDF] Agenda Paper 15

 

Documents