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Thursday 23 October 2014

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Meetings diary

Meetings diary


 IFRS Interpretations Committee September 2013

Scheduled meeting of the IFRS Interpretations Committee

Date: 10 and 11 September 2013

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

Agenda papers to be discussed

The following agenda papers will be discussed at this week's meeting, to access, click on the titles below. Any changes to dates will be posted in red.

Agenda paper Title     Listen
1 Introduction
2 Agenda Paper 2 – Narrow-scope amendment: IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets—Clarification of methods of depreciation and amortisation [PDF]
3 Agenda Paper 3 - Exposure Draft Defined Benefit Plans: Employee Contributions - Comment letter analysis [PDF]
4 Agenda Paper 4 - IAS 19 Employee Benefits - Employee benefit plans with a guaranteed return on contributions or notional contributions – Measurement [PDF]
5 Agenda Paper 5 - IFRS 7 Financial Instruments: Disclosures - Servicing contracts [PDF]
6 Agenda Paper 6 - IFRS 2 Share-Based Payment - Share-based payment transactions where the manner of settlement is contingent on future events [PDF]
7 Agenda Paper 7 - IAS 32 Financial Instruments: Presentation - Classification of financial instruments that give the issuer the contractual right to choose the form of settlement [PDF]
8 Agenda Paper 8 - IFRS 10 Consolidated Financial Statements Effect of protective rights on an assessment of control - Review of the tentative agenda decision [PDF]
9 Agenda Paper 9 - Review of tentative agenda decision - IFRS 5 Non-current Assets Held for Sale and Discontinued Operations—classification in conjunction with a planned IPO, but where the prospectus has not been approved by the securities regulator [PDF]
10 Agenda Paper 10 - IFRS 5 Non-current Assets Held for Sale and Discontinued Operations - Cover note [PDF]
Agenda Paper 10A - IFRS 5 Non-current Assets Held for Sale and Discontinued Operations - Write-down of a disposal group [PDF]
Agenda Paper 10B - IFRS 5 Non-current Assets Held for Sale and Discontinued Operations - Reversal of impairment losses relating to goodwill recognised for a disposal group [PDF]
11 Agenda Paper 11 will not be discussed at this meeting.
12 Agenda Paper 12 - IAS 29 Financial Reporting in Hyperinflationary Economies - Applicability of the concept of financial capital maintenance defined in constant purchasing power units [PDF]
13 Agenda Paper 13 - New items for initial consideration - IFRS 3 Business Combinations—Acquisition of Control over a Joint Operation [PDF]
14 Agenda Paper 14 - New items for initial consideration - IFRS 2 Share-based Payment —accounting for cash-settled share-based payment transactions that include a performance condition [PDF]
15 Agenda Paper 15 – New items for initial consideration - 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]
16 Agenda Paper 16 will not be discussed at this meeting.  
17 Agenda Paper 17 - Administrative session - Cover note [PDF]
Agenda Paper 17A - IFRS Interpretations Committee Work In Progress
 [PDF]
Agenda Paper 17B - Administrative session - Review of IFRS Interpretations Committee’s activity January 2009 – July 2013 [PDF]
18 Agenda Paper 18 - Post-implementation Review - IFRS 3 Business Combinations [PDF]
Documents