The agenda papers and the agenda for the IFRS Interpretations Committee meeting to be held on 11-12 September 2018 are available.

The topics for discussion are:

  • Accounting Policies and Accounting Estimates (IAS 8)
  • Assessment of promised goods or services (IFRS 15)
  • Application of the highly probable requirement when a specific derivative is designated as a hedging instrument (IFRS 9 and IAS 39)
  • Borrowing Costs on Land (IAS 23)
  • Classification of a particular type of dual currency bond (IFRS 9)
  • Cloud computing arrangements (IAS 38)
  • Cryptocurrencies
  • Determination of the exchange rate when there is a long term lack of exchangeability (IAS 21)
  • Expenditures on a qualifying asset (IAS 23)
  • Investment in a subsidiary accounted for at cost (IAS 27)
  • Liabilities in relation to a joint operators interest in a joint operation (IFRS 11)
  • Payments relating to taxes other than income tax (IAS 37)

In addition, the regular administrative matters and work in progress will also be discussed. To view the agenda and agenda papers, please click here.