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IFRS Interpretations Committee meeting – 6-7 January 2011
Annual improvements criteria
IAS 27 and IAS 32 – Accounting for put options written over non-controlling interests
IAS 16 – Accounting for stripping costs in the production phase of a mine
Committee work in progress
Administrative matters
IAS 37 – Inclusion of credit risk in discount rate
IAS 1 – Current/non-current classification of debt (rollover agreements)
IFRS 3/IAS 39 – Hedging the foreign exchange risk in a business combination (new)
IAS 8 – Hierarchy of guidance to select an accounting policy (new)
IAS 16 – Contingent pricing of property, plant and equipment (new)
Info
Administrative matters
Date recorded:
Jan 06, 2011
GMT
Location:
London
Agreement of minutes of the last meeting.