IFRS Interpretations Committee meeting — 16 January 2018

Start date:

End date:

Location: London

IFRS IC meeting (blue)


The IFRS Interpretations Committee met via Video Conference Call on Tuesday 16 January 2018.

The Committee finalised a tentative decision not to add to its agenda a project to interpret how an entity accounts for a transaction in which it contributes property, plant and equipment to a newly-formed associate in exchange for shares in that associate.

The work in progress was discussed and it was noted that the IASB plans to undertake a post-implementation review of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.


Agenda for the meeting


TUESDAY, 16 January 2018

Afternoon session (12:00-12:50)

  • Opening remarks, administrative matters, and meeting minutes of the November 2017 meeting
  • Agenda decision to finalise:
    • IAS 28 — Contributing property, plant and equipment to an associate
  • Administrative session:
    • Work in progress

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

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