Agenda for IFRIC meeting 2-3 March 2006

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24 Feb 2006

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday 2 March and Friday 3 March 2006. The agenda for the meeting is below: Thursday 2 March 2006 Introduction - Opening remarks; administrative matters; minutes of the January 2006 IFRIC meeting Service Concession Arrangements: Determining the accounting model - The dividing line between the financial (D13) and the intangible asset (D14) models Interaction of D12-14 with IFRIC 4 Determining Whether an Arrangement contains a Lease Analysis of remaining comments received on the draft Interpretations D12-14 IAS 18 Revenue Recognition - Sales of real estate IAS 19 Post-employment Benefits - The effect of a minimum funding requirement on the asset ceiling IAS 32 Financial Instruments: Disclosure and Presentation - Classification of a financial instrument as liability or equity IFRS 1 First-time Adoption of International Accounting Standards - Cost of a subsidiary in the separate financial statements of a parent Friday 3 March 2006 IFRIC Relationship with National Standard-Setters and National Interpretive Groups Customer Loyalty Programmes Review of Tentative agenda decisions published in December 2005 IFRIC Update IFRS 3 Business Combinations - Whether a new entity that pays cash can be identified as the acquirer IFRS 3 Business Combinations - 'Transitory' common control IAS 17 Leases - Leases of land that do not transfer title to the lessee IAS 12 Income Taxes - Scope IAS 18 Revenue - Subscriber acquisition costs in the telecommunications industry Review of Tentative agenda decisions published in January 2006 IFRIC Update IAS 27 Consolidated and Separate Financial Statements - Separate financial statements issued before consolidated financial statements Recommendations by Agenda Committee regarding requests for IFRIC agenda items IFRS 2 Share-based Payment - Share plans with cash alternatives at the discretion of the entity IFRS 2 Share-based Payment - Share plans with cash alternatives (grant date and vesting period) IFRS 2 Share-based Payment - Fair value measurement of postvesting transfer restrictions IAS 39 Financial Instruments: Recognition and Measurement - Aspects of derecognition in the context of securitisation IAS 39 Financial Instruments: Recognition and Measurement - Hedging inflation risk - whether inflation risk qualifies as a separable component for hedging purposes .

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday 2 March and Friday 3 March 2006. The agenda for the meeting is below:

Thursday 2 March 2006

  • Introduction - Opening remarks; administrative matters; minutes of the January 2006 IFRIC meeting
  • Service Concession Arrangements:
    • Determining the accounting model - The dividing line between the financial (D13) and the intangible asset (D14) models
    • Interaction of D12-14 with IFRIC 4 Determining Whether an Arrangement contains a Lease
    • Analysis of remaining comments received on the draft Interpretations D12-14
  • IAS 18 Revenue Recognition - Sales of real estate
  • IAS 19 Post-employment Benefits - The effect of a minimum funding requirement on the asset ceiling
  • IAS 32 Financial Instruments: Disclosure and Presentation - Classification of a financial instrument as liability or equity
  • IFRS 1 First-time Adoption of International Accounting Standards - Cost of a subsidiary in the separate financial statements of a parent

Friday 3 March 2006

  • IFRIC Relationship with National Standard-Setters and National Interpretive Groups
  • Customer Loyalty Programmes
  • Review of Tentative agenda decisions published in December 2005 IFRIC Update
    • IFRS 3 Business Combinations - Whether a new entity that pays cash can be identified as the acquirer
    • IFRS 3 Business Combinations - 'Transitory' common control
    • IAS 17 Leases - Leases of land that do not transfer title to the lessee
    • IAS 12 Income Taxes - Scope
    • IAS 18 Revenue - Subscriber acquisition costs in the telecommunications industry
  • Review of Tentative agenda decisions published in January 2006 IFRIC Update
    • IAS 27 Consolidated and Separate Financial Statements - Separate financial statements issued before consolidated financial statements
  • Recommendations by Agenda Committee regarding requests for IFRIC agenda items
    • IFRS 2 Share-based Payment - Share plans with cash alternatives at the discretion of the entity
    • IFRS 2 Share-based Payment - Share plans with cash alternatives (grant date and vesting period)
    • IFRS 2 Share-based Payment - Fair value measurement of postvesting transfer restrictions
  • IAS 39 Financial Instruments: Recognition and Measurement - Aspects of derecognition in the context of securitisation
  • IAS 39 Financial Instruments: Recognition and Measurement - Hedging inflation risk - whether inflation risk qualifies as a separable component for hedging purposes

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