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IFRS Interpretations Committee meeting — 12 January 2016

Start date:

End date:

Location: London

IFRS IC meeting (blue)

The IFRS Interpretations Committee met at the IASB's offices in London on 12 January 2016. The Interpretations Committee continued its discussions on IFRIC 12 — Payments made by an operator to a grantor in a service concession arrangement. The Interpretations Committee also finalised six agenda decisions.

Agenda for the meeting


TUESDAY, 12 JANUARY 2016 (12:00-14:50)

  • Opening remarks, administrative matters, and meeting minutes of the November meeting
  • Agenda decisions to finalise:
    • IAS 39 (IFRS 9) — Embedded derivatives in negative interest rate environment
    • IFRS 9 — Transition issues relating to hedging
    • IAS 32 — Classification of liability for prepaid cards in the issuer’s financial statements
    • IFRS 11 — Remeasurement of previously held interests
    • IFRS 5 — Non-current assets held for sale and discontinued operations
    • IAS 12 — Recognition of deferred taxes
  • Item for continuing consideration:
    • IFRIC 12 — Payments made by an operator to a grantor in a service concession arrangement
  • Administrative Session — Work in progress

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

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