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Tuesday 02 September 2014

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Meetings diary

Meetings diary


 IFRS Interpretations Committee November 2013

 

Scheduled meeting of the IFRS Interpretations Committee

Date: 12 and 13 November 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 
2 Agenda Paper 2-2C - IAS 19 Employee Benefits [Zip file]
3 Agenda Paper 3 - Annual Improvements— IFRS 2 Share-based Payment—accounting for cash-settled share-based payment transactions that include a performance condition [PDF]
4 Agenda Paper 4: IAS 19 Employee Benefits—Actuarial assumptions: Discount rate [PDF]
5 Agenda Paper 5: IFRS 10 Consolidated Financial Statements—Classification of puttable instruments that are non-controlling interests [PDF]
6 Agenda Paper 6 - IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements —Transition provisions—Impairment, foreign exchange and borrowing costs [PDF]
7 Agenda Paper 7: IAS 17 Leases - Meaning of ‘incremental costs’ [PDF]
8 Agenda Paper 8: IFRS 2 Share-based Payment—price difference between the institutional offer price and the retail offer price for shares in an initial public offering [PDF]
9 Agenda Paper 9-9C - IFRS 10 Consolidated Financial Statements [Zip file] [updated 6 November 15.05]
10 Agenda Paper 10 -IFRS 11 Joint Arrangements—Summary of outreach on implementation issues [PDF]
11 Agenda Paper 11 - Accounting for Interests in Joint Operations structured through Separate Vehicles— Consultation of the IFRS Interpretations Committee by the IASB [PDF]
Agenda Paper 11A - Accounting for Interests in Joint Operations structured through Separate Vehicles— Consultation of the IFRS Interpretations Committee by the IASB [PDF]
12 Agenda Paper 12 - IFRIC 21 Levies—Levies that are subject to a pro rata threshold [PDF]
13 Agenda Paper 13: IAS 12 Income Taxes—Recognition and measurement of deferred tax assets when an entity is loss-making [PDF]
14 Agenda Paper 14 - IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors—Distinction between a change in accounting policy and a change in accounting estimate [PDF] 
15 Agenda Paper 15 – will not be used at this meeting  
16 Agenda Paper 16 - IAS 39 Financial Instruments: Recognition and Measurement— Accounting for term-structured repo transactions [PDF]
17 Agenda Paper 17 - IFRS Interpretations Committee Work In Progress [PDF]
Documents