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IFRS Interpretations Committee meeting — 10–11 September 2013

Start date:

End date:

Location: London

IFRS IC meeting (blue)

The IFRS Interpretations Committee held its meeting at the IASB's offices in London on 10-11 September 2013. The Committee  redeliberated submissions on IAS 16 and IAS 19, continued its discussion on various topics, considered finalising three tentative agenda decisions, considered a number of new topics and provideed input on the scope of the upcoming PIR on IFRS 3. The agenda for the meeting is set out below.

Agenda for the meeting

TUESDAY, 10 SEPTEMBER 2013 (10:00-17:15)


Redeliberation of proposed amendments

  • IAS 16 - Clarification of acceptable methods of depreciation and amortisation
  • IAS 19 - Defined benefit plans: employee contributions

Items for continuing consideration

  • IAS 19 - Employee benefit plans with a guaranteed return on contributions or notional contributions
  • IFRS 7 - Servicing contracts
  • IFRS 2 - Transactions in which the manner of settlement is contingent on future events

Tentative agenda decisions to finalise

  • IAS 32 - Classification of financial instruments that give the issuer the contractual right to choose the form of settlement
  • IFRS 10 - Protective rights and continuous assessment of control under IFRS 10
  • IFRS 5 - Classification in conjunction with a planned IPO, but where the prospectus has not been approved by the securities regulator

Items for continuing consideration

  • IFRS 5 - Write-down of a disposal group and reversal of a disposal group impairment losses relating to goodwill

Items for initial consideration

  • IAS 29 - Applicability of the concept of financial capital maintenance defined in constant purchasing power units
  • IFRS 3 - Acquisition of control over a joint operation

 Post-implementation review

  • IFRS 3 - Phase I: scope of the PIR - request for input from Interpretations Committee

WEDNESDAY, 11 SEPTEMBER 2013 (09:00-11:35)

Items for initial consideration

  • IFRS 2 - Accounting for cash-settled share-based payment transactions that include a performance condition
  • IFRS 2 - Price difference between the institutional offer price and the retail offer price for shares in an initial public offering

Administrative session

  • Interpretations Committee work in progress
  • Interpretations Committee activities (January - July 2013)


Agenda papers from this meeting are available on the IASB's website.

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