06 Jan 2006

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday 12 January and Friday 13 January 2006. The agenda for the meeting is below: Thursday 12 January 2006 Introduction - Opening remarks; administrative matters; minutes of the December 2005 IFRIC meeting Hedging Inflation Risk - Presentation IFRIC D15 Reassessment of Embedded Derivatives – Staff proposal for a final Interpretation Review of Tentative Agenda Decision IFRS 6 Exploration for and Evaluation of Mineral Resources - Application of 'full cost method' Recommendations by Agenda Committee regarding requests for IFRIC agenda items: Separate financial statements issued before consolidated financial statements Liability/equity classification Service Concession Arrangements - Project plan; double recognition of revenue Friday 13 January 2006 (Morning Only) IFRIC Handbook – Staff proposals for a draft Handbook Customer Loyalty Programmes – Staff proposal for a draft Interpretation Recommendations by Agenda Committee regarding requests for IFRIC agenda items (continued from Thursday): IFRS 3 Business Combinations – Puts held by minority interests .