Notes from the second day of the September IFRS Interpretations Committee meeting
The IFRS Interpretations Committee met in London on 9 September 2011 for the second day of its scheduled meeting.
Friday 9 September 2011
- New items for initial consideration (continued from 8 September meeting)
- IAS 7 Statement of Cash Flows — Classification of cash payments for deferred and contingent consideration
- IAS 12 Income Taxes — Clarification of circumstances in which presumption of manner of recovery of investment property can be rebutted
- IAS 12 Income Taxes — Recognition of deferred tax for single assets in a corporate entity
- IAS 16 Property, Plant and Equipment — Recognition of insurance recoveries
- IFRS 10 Consolidated Financial Statements — Transitional requirements
- Administrative Session
Click here to go to the preliminary and unofficial Notes Taken by Deloitte Observers for the entire meeting.