May 2015 IFRS Interpretations Committee meeting notes posted — part 2 (concluded)
21 May 2015
The IFRS Interpretations Committee met in London on 12 May 2015. We've posted the Deloitte observer notes for the sessions on IAS 23, IAS 24, IFRS 5, IFRS 11 and the administrative session.
The following topics were discussed at the meeting (click the links to access detailed Deloitte observer notes for each topic):
12 May 2015
Items for continuing consideration
Finalisation of a tentative agenda decision
New issues
- IFRS 11 — Becoming a joint operator through acquisition of an additional interest in an existing joint operation
- IAS 23 — Borrowing costs on completed qualifying assets
Administrative session
The preliminary and unofficial notes taken by Deloitte observers for the entire meeting are also available.