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Introduction

Date recorded:

The Chair opened the meeting and mentioned that paper 20 on IAS 29 Financial Reporting in Hyperinflationary Economies would not be discussed in the IFRIC meetings of 22 – 23 January 2013 – he noted that this paper did not answer the correct question.  This paper would be brought back to the next meeting instead.  It was also noted that there were members of the IFRIC on the phone as opposed to physically in the meeting and these would be part of the quorum.

During the meeting it was noted that papers 12 and 12A re IAS 7 Statement of Cash Flows would not be discussed and would be presented to the Interpretations Committee at the next meeting.

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