Agenda for the September 2011 IFRS Interpretations Committee meeting

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24 Aug 2011

The agenda has been released for the IFRS Interpretations Committee meeting to be held in London on Thursday and Friday 8 and 9 September 2011. The agenda is reproduced in full below (times are London time, GMT+1).

Agenda for the Interpretations Committee Meeting
Thursday and Friday, 8 and 9 September 2011
Thursday 8 September (10:00h-16:45h)
  • Introduction
  • Active Committee Project: IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 6 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment – Use of IFRIC 6 by analogy
  • Review of tentative agenda decisions from the July meeting
    • IFRS 3 Business Combinations – Business combinations involving newly formed entities: factors affecting identification of the acquirer
    • IFRS 3 Business Combinations – Business combinations under common control
    • IFRS 3 Business Combinations – Acquirer in a reverse acquisition
    • IAS 27 Consolidated and Separate Financial Statements – Group reorganisations in separate financial statements
  • Items for continuing consideration
    • IFRS 3 Business Combinations – Definition of a business
    • IFRS 11 Joint Arrangements – Acquisition of an interest in a joint operation
  • New items for initial consideration
    • IFRS 1 First-time Adoption of IFRSs – Transition requirements relating to government loans
  • Administrative session
    • Committee work in progress

Friday 9 September (09:00h-13:00h)
  • New items for initial consideration
    • IAS 12 Income Taxes – Clarification of circumstances in which presumption of manner of recovery of investment property can be rebutted
    • IAS 7 Statement of Cash Flows – Classification of cash payments for deferred and contingent consideration
    • IAS 16 Property, Plant and Equipment - Recognition of insurance recoveries
    • IFRS 10 Consolidated Financial Statements - Transitional requirements
    • IAS 12 Income Taxes - Recognition of deferred tax for single assets in a corporate entity

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