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IFRS Interpretations Committee meeting – 5-6 May 2011

Start date:

End date:

Location: London

About meeting notes

Agenda for the meeting

Thursday 5 May 2011 (10:00h-17:45h)

  • Introduction
  • Active Committee projects
    • IAS 16 Property, Plant and Equipment – Accounting for production phase stripping costs in the mining industry
    • IAS 16 Property, Plant and Equipment – Contingent pricing of property, plant and equipment and intangible assets
  • Items for continuing consideration
    • IFRIC 15 Agreements for the Construction of Real Estate – Clarification of meaning of continuous transfer
  • New items for initial consideration
    • IFRS 8 Operating Segments – Reconciliation of segment assets in IFRS 8
    • IAS 7 Statement of Cash Flows – Classification of interest paid that is capitalised
    • IFRS 2 Share-based Payment – Modifications that affect classification of the award
    • IAS 16 Property, Plant and Equipment – Revaluation method — proportionate restatement
    • IAS 16 Property, Plant and Equipment – Cost of testing asset — element of cost

 

Friday 6 May (09:00h-14:15h)

  • New items for initial consideration (continued)
    • IAS 19 Employee Benefits Defined contribution plans with vesting conditions
    • IAS 27 Consolidated and Separate Financial Statements Contributions to a jointly-controlled entity or associate
    • IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 6 Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment: Recognition of a Liability
    • IAS 28 Investment in Associates: Equity Method
  • Administrative session - Committee work in progress