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Agenda for the September 2011 IFRS Interpretations Committee meeting

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.