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IFRS Interpretations Committee meeting — 12 July 2016

Start date:

End date:

Location: London

IFRS IC meeting (blue)

The IFRS Interpretations Committee will hold a video conference on 12 July 2016, continuing its discussions on an IAS 12 issue, deliberating comment letters received on the draft interpretations on IAS 21 and IAS 12 as well as on an issue relating to IAS 19/IFRIC 14, and finalising agenda decisions on IFRS 11 and IFRIC 12.

Agenda for the meeting


TUESDAY, 12 July 2016 (12:00-15:20)

  • Opening remarks, administrative matters, and meeting minutes of the May meeting
  • Item for continuing consideration:
    • IAS 12 — Expected manner of recovery when calculating DT on indefinite life intangible assets
  • Deliberations of comments received:
    • Draft IFRIC IAS 21 — Foreign currency transactions and advance consideration
  • Agenda decisions to finalise:
    • IFRS 11 — Remeasurement of previously held interests – loss of control
    • IFRIC 12 — Payments made by an operator to a grantor in a service concession arrangement
  • Deliberations of comments received (continued):
    • IAS 19/IFRIC 14 — Availability of a refund of a surplus from a defined benefit plan and remeasurement on a plan amendment, curtailment or settlement
    • Draft IFRIC IAS 12 — Uncertainty over income tax treatments
  • Administrative Session — Work in progress

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

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