July 2015 IFRS Interpretations Committee meeting notes posted
21 Jul 2015
The IFRS Interpretations Committee met in London on 14 July 2015. We've posted the Deloitte observer notes for the sessions on IAS 2/IAS 38, IAS 12, IAS 23, IFRS 2, IFRS 11, IFRIC 14, and the administrative session.
The following topics were discussed at the meeting (click the links to access detailed Deloitte observer notes for each topic):
TUESDAY, 14 JULY 2015
Deliberation of comments received
Items for continuing consideration
- IAS 2 — Should interest be accreted on prepayments in long-term supply contracts?
- IFRS 11 — Remeasurement of previously held interests
- IAS 23 — Borrowing costs on completed qualifying assets
Finalisation of a tentative agenda decision
New issues
Administrative session:
The preliminary and unofficial notes taken by Deloitte observers for the entire meeting are also available.