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IFRS Interpretations Committee meeting — 18-19 September 2012

Start date:

End date:

Location: London

About meeting notes

Agenda for the meeting

Tuesday, 18 September 2012 (10:00-17:15)


Active Committee Projects

  • IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets, IFRIC 12 Service Concession Arrangements— Contingent pricing of PPE and intangible assets

Items for continuing consideration

  • IFRS 3 Business Combinations — Continuing employment
  • IAS 19 Employee Benefits — Accounting for contribution based promises
  • IAS 41 Agriculture and IFRS 13 Fair Value Measurement — Valuation of biological assets using a residual method
  • IAS 19 Employee Benefits — Measurement of the net DBO with employee contributions
  • IAS 27 Separate Financial Statements — Non-cash acquisition of non-controlling interest

Review of tentative agenda decisions published in May IFRIC Update

  • IAS 39 Financial Instruments: Recognition and Measurement — Accounting for different aspects of restructuring Greek Government Bonds
  • IAS 19 Employee Benefits — Accounting for contribution based promises
  • IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets and
    IAS 17 Leases — Purchase of right to use land

Wednesday, 19 September 2012 (09:00-12:15)

New items for initial consideration

  • IAS 28 Investments in Associates and Joint Ventures — Impairment of investments in associates in separate financial statements
  • IAS 40 Investment Property — Accounting for telecommunication tower
  • IAS 39 Financial Instruments: Recognition and Measurement — Presentation of income and expense
  • IFRS 3 Business Combinations — Accounting for reverse acquisition transactions where the acquiree is not a business

Administrative session

  • Committee work in progress


Agenda papers from this meeting are available on the IASB's website.