Thursday 3 November (10:00h-17:30h)

• Introduction
• Active Committee Projects
• 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
• IAS 32 Financial Instruments: Presentation
• Put options written over non-controlling interests
• Review of Tentative Agenda Decisions published in September IFRIC Update
• IAS 12 Income Taxes
• Clarification of circumstances in which presumption of manner of recovery of investment property can be rebutted
• Recognition of deferred tax for single assets in a corporate entity
• Items for Continuing Consideration
• IFRIC 15 Agreements for the Construction of Real Estate
• Clarification of continuous transfer
• IFRS 3 Business Combinations
• Definition of a business
• IAS 7 Statement of Cash Flows
• Classification of cash payments for deferred and contingent consideration

• Items for continuing consideration (continued)
  • IFRS 11 Joint Arrangements
  • Acquisition of interest in joint operation
  • IAS 28 Investments in Associates
  • Share of other changes in equity
• New items for initial consideration
  • IFRIC 12 Service Concession Arrangements
  • Payments to operate
  • Classification of cash flows for construction
  • IAS 38 Intangible Assets
  • Clarification on the application of amortisation method
  • IAS 19 Employee Benefits
  • Classification of payments to encourage early retirement
  • IAS 33 Earnings per Share
  • Non-cumulative pref dividends — EPS calculation
• Administrative Session
• Committee work in progress