The meeting is open to the public and will be webcast. The tentative agenda is shown below.
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Agenda for the IFRIC MeetingThursday, 9 July 2009
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- Introduction
- Review of Tentative Agenda Decisions published in May IFRIC Update
- IFRS 3 Business Combinations – Acquisition-related costs in a business combination
- IFRS 3 Business Combinations – Earlier application of revised IFRS 3
- IAS 7 Statement of Cash Flows – Determination of cash equivalents
- IAS 27 Consolidated and Separate Financial Statements – Transaction costs for non-controlling interests
- IAS 28 Investments in Associates – Potential effect of IFRS 3 (as revised in 2008) and IAS 27 (as amended in 2008) on equity method accounting
- IAS 28 Investments in Associates – Venture capital consolidations and partial use of fair value through profit or loss
- IAS 28 Investments in Associates – Impairment of investments in associates
- IAS 39 Financial Instruments: Recognition and Measurement – Hedging using more than one derivative as the hedging instrument
- IAS 39 Financial Instruments: Recognition and Measurement – Meaning of 'significant or prolonged'
- IFRIC 12 Service Concession Arrangements – Scope of IFRIC 12
- Review of Tentative Agenda Decisions published in March IFRIC Update
- IFRIC 18 Transfers of Assets from Customers – Applicability to the customer
- IAS 34 Interim Financial Reporting – Interim fair value disclosures
- IAS 38 Intangible Assets – Compliance costs for REACH
- Staff Recommendations for Tentative Agenda Decisions
- IFRS 2 Share based payment – Non-vesting condition or non-market based vesting condition when condition is not within the control of the entity or employee
- IFRS 3 Business Combinations – Measurement of NCI
- IFRS 3 Business Combinations – Un-replaced and voluntary replaced share-based payment awards
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations – Writedown of a disposal group
- IAS 23 Borrowing Costs – Meaning of 'general borrowings'
- IAS 32 Financial Instruments: Presentation – Debt to equity swap
- Administrative Session – IFRIC work in progress
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