Welcome to the website of the IFRS Foundation and the IASB

Saturday 19 April 2014

Banner graphic

Meetings diary


 IFRS Interpretations Committee July 2013

Scheduled meeting of the IFRS Interpretations Committee

Date: 16 and 17 July 2013

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

Agenda papers

The following agenda papers were discussed at this meeting, to access, click on the titles below.

Agenda paper Title     Listen
  Introduction
IAS 7 Statement of Cashflows (Oral Update)
2 IAS 19 Employee Benefits—Pre-tax or post-tax discount rate [PDF]
Addendum - Late comment letter received (EY) [PDF]
3 IFRS 10 Consolidated Financial Statements and IAS 28 Investment in Associates and Joint ventures - Exposure Draft Sale or Contribution of Assets between an Investor and its Associate or Joint Venture [PDF]
4 IFRS 11 Joint Arrangements - Acquisition of an Interest in a Joint Operation [PDF]
5 Exposure Draft Equity Method: Share of Other Net Asset Changes - Comment letter analysis [PDF]
6 Annual Improvements to IFRSs 2010–2012 Cycle (ED/2012/1) comment letter analysis - IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets—Clarification of methods of depreciation and amortisation [PDF]
7 IAS 19 Employee Benefits - Employee benefit plans with a guaranteed return on contributions or notional contributions [PDF] 
10 IAS 40 Investment Property - Accounting for a structure that appears to lack the physical characteristics of a building [PDF]
11 11 - IAS 19 Employee Benefits—Discount rate [PDF]
11A - IAS 19 Employee Benefits—Discount rate: Regional market issue [PDF]
11B – Comments received on AP11 presentation [added 15 July] [PDF]
11C – Comments received on AP11 position paper [added 15 July] [PDF]
12 Annual Improvements to IAS 1 - Presentation of items of other comprehensive income arising from equity accounted investments [PDF]
14 IFRS 10 Consolidated Financial Statements/  IFRS 11 Joint Arrangements -  Transitional provisions—Impairment, foreign exchange and borrowing costs [PDF] 
15 IFRS 10 Consolidated Financial Statements and IAS 32 Financial Instruments: Presentation—Classification of puttable instruments that are non-controlling interests [PDF]
16 IFRS 7 Financial Instruments: Disclosure—Applicability of the Amendments to IFRS 7 to condensed interim financial statements [PDF]
17 IAS 32 Financial Instruments: Presentation - Classification of mandatorily convertible instruments with an issuer option to convert into the maximum fixed number of shares [PDF]
18 IAS 32 Financial Instruments: Presentation/ IAS 39 Financial Instruments: Recognition and Measurement - Classification of instruments to convert into a variable number of shares upon a ‘non-viability’ contingent event [PDF]
19 IFRS Interpretations Committee Work In Progress [PDF] 
Documents