Agenda for 3-4 May 2007 IFRIC meeting

  • IFRIC (International Financial Reporting Interpretations Committee) (blue) Image

16 Apr 2007

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday and Friday 3-4 May 2007. The meeting is open to the public and will be webcast.

The tentative agenda is shown below.

3-4 May 2007, London

Thursday 3 May

Friday 4 May 2007 (morning only)

  • IAS 18 – Customer Contributions to Property, Plant and Equipment of a Supplier
  • Review of Tentative Agenda Decisions Published in March IFRIC Update
    • IFRS 3 – Re-assessments on a business combination
    • IAS 1 and IAS 39 – Current or non-current presentation of derivatives classified as 'held for trading' under IAS 39
    • IAS 16 and IAS 18 Revenue – Sale of assets held for rental
    • IAS 19 Employee Benefits – Curtailments and negative past service costs
  • Staff Recommendations for Tentative Agenda Decisions
    • IAS 39 – Gaming transactions
    • IAS 39 – Hedging future cash flows with purchased options
    • IAS 39 – Hedging multiple risks with a single derivative hedging instrument
    • IAS 39 – Scope of IAS 39 paragraph 11A
    • IAS 39 – The meaning of 'commonly used currencies' in AG 33(d)
    • IFRS 5 – Plan to Sell the Controlling Interest in a Subsidiary
    • IFRS 5 – Disclosures
    • IAS 12 – Deferred tax arising from unremitted overseas earnings [this item added 18 April 2007]

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