Agenda for 7 May 2009 IFRIC meeting

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

28 Apr 2009

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday 7 May 2009 (one day only) 10:00am to 17:30pm.

The meeting is open to the public and will be webcast. The tentative agenda is shown below.

Agenda for the IFRIC Meeting - Thursday, 7 May 2009
  • Introduction
  • Compliance Costs for REACH (European Commission Regulation Concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals)
  • Venture capital consolidations and partial use of fair value through profit or loss
  • Determination of cash equivalents
  • Review of Tentative Agenda Decisions published in March IFRIC Update
    • Classification of tonnage taxes
    • Disclosure of idle assets and construction in progress
    • Accounting for sales costs
    • Participation rights and calculation of the effective interest rate
    • Classification of failed loan syndications
    • Discount rate assumptions used in fair value calculations
    • Voluntary prepaid contributions under a minimum funding requirement
  • Staff Recommendations for Tentative Agenda Decisions
    • IFRS 3 Business Combinations
    • Acquisition related costs in a business combination
    • Earlier application of revised IFRS 3
    • Treatment of transaction costs on acquisition or disposal of non-controlling interests
    • Potential effect of IFRS 3 (as revised in 2008) and IAS 27 (as amended in 2008) on equity method accounting
    • Impairment of investments in associates
    • Hedging using more than one derivative as the hedging instrument (IG.F.2.1)
    • Meaning of significant or prolonged
    • Scope of IFRIC 12
    • Applicability to the customer
  • Administrative Session – IFRIC work in progress

 

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