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.