IFRS Interpretations Committee meeting — 3 May 2017

Start date:

End date:

Location: London

IFRS IC meeting (blue)


The IFRS Interpretations Committee met via Video Conference Call on Wednesday 3 May 2017. They discussed one new issue and the staff also identified the new issues that have come to them that they are still analysing for future meetings.

New issue

The Committee considered whether a financial instrument, classified as equity by the issuer in accordance with IAS 32.16A-16D, is eligible for FVTOCI classification in terms of IFRS The staff believe that it is clear that such instruments are not eligible for the OCI presentation election. The Committee supported that recommendation and tentatively decided not add this issue to its agenda.


Agenda for the meeting


WEDNESDAY, 3 May 2017

  • Opening remarks, administrative matters, and meeting minutes of the March 2017 meeting
  • New issue:
    • IFRS 9 — Financial assets eligible for the OCI presentation election
  • Administrative session:
    • Work in progress

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

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