The agenda papers and the agenda for the next IFRS Interpretations Committee meeting, to be held on 12 September 2017, have been published.
The topics for discussion will be:
- IFRS Interpretations Committee Work in Progress
- Subsidiary as a first-time adopter (IFRS 1)
- Financial assets eligible for the election to present changes in fair value in other comprehensive income (IFRS 9)
- Pattern of revenue recognition in a real estate contract (IFRS 15)
- Interest and penalties (IFRS 12)
- Contributing property, plant & equipment to an associate (IAS 28)
- Acquisition of an associate or joint venture from an entity under common control (IAS 28)
- Costs considered in assessing whether a contract is onerous (IAS 37)
- Goods acquired for promotional activities (IAS 38)
- Taxation in fair value measurements (IAS 41)
To view the agenda and agenda papers, and to register for the webcast for this meeting, please click here.
