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 IFRS Interpretations Committee September 2011

 

Scheduled meeting of the IFRS Interpretations Committee

Date: 8 and 9 September 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 this meeting, to access click on the links below:

Agenda paper Title  Audio
   Introduction   
2 Agenda papers 2-2C: IAS 37 and IFRIC 6 – Use of IFRIC 6 by analogy [Zip file]    
3 Agenda papers 3A-3D: Review of Tentative Agenda Decisions published in July IFRIC Update – IFRS 3 Business Combinations [Zip file]     
Agenda paper 4: Item for continuing consideration – IFRS 3 – Definition of a business [PDF]    
Agenda paper 5: Item for continuing consideration – IFRS 11 – Acquisition of interest in joint operation [PDF]    
Agenda paper 6: New items for initial consideration – IFRS 1 – Prospective application provisions for first-time adopters [PDF]    
7 Agenda paper 7: Outstanding issues list [PDF]   
Agenda paper 8: New items for initial consideration: IAS 12 – Clarification of circumstances in which presumption of manner of recovery of investment property can be rebutted [PDF]    
9 Agenda paper 9: New items for initial consideration: IAS 7 – Classification of cash payments for deferred and contingent consideration [PDF]    
10 Agenda paper 10: New items for initial consideration: IAS 16 – Recognition of insurance recoveries [PDF]    
11 Agenda paper 11: IFRS 8 Operating segments: Aggregation criteria and identification of the CODM [PDF]  
12 Agenda paper 12: New items for initial consideration: IFRS 10 – Transitional requirements [PDF]    
13 Agenda paper 13: New items for initial consideration: IAS 12 – Recognition of deferred tax for single assets in a corporate entity [PDF]    
Documents