IFRS Foundation, 30 Cannon Street, London EC4M 6XH
17 - 20 July 2007
AGENDA ITEM
Papers
- AP5A: Plan to sell the controlling interest in a subsidiary
- AP5B: Replanting obligations—Proposed solutions
- AP5C: Disclosure of estimates used to measure recoverable amount
- AP5D: Classification of leases of land and buildings
- AP5E: Dividends declared after the balance sheet date
- AP5F: Plan administration costs
- AP5G: IAS 23—Components of borrowing costs
- AP5H: Earnings per share disclosures in interim reports
- AP5I: Transition provisions and relief for first-time adopters
- AP5J: Reporting compliance with IFRS Standards (revised)
Papers
- AP2: Cover note
- AP2A: Phase B: Elements and Recognition cover note
- AP2A.1: Asset consultation
- AP2A.1 appendix: Definition of an asset—Consultation Draft
- AP2A.2: Status and priorities
- AP2A.3: Phase B: Elements & Recognition—Working Draft Liability Definition and Amplifying Text
- AP2B: Phase C: Measurement Concepts and Principles
- AP2C: Phase C: Evaluation of measurement basis candidates using Measurement Concepts and Principles
- AP2D: Phase D: Reporting Entity comment period for Discussion Paper/Preliminary Views
- AP2D appendix A: Table of documents out for comment July 2007–March 2008
Papers
Papers
- AP7A: Feedback from Employee Benefits Working Group meeting
- AP7B: Cash balance and similar plans—Definitions of benefit promises
- AP7C: Cash Balance and similar plans—Benefit promises with ‘higher of’ options
- AP7D: Vested benefits payable at the date when an employee leaves the entity
- AP7E: Components of a defined return promise and their measurement
- AP7F: Measurement of the contribution requirement
Papers
- AP4: Board re-deliberations
- AP4A: Board re-deliberations
