Thursday 5 May (10:00h-17:45h)

• Introduction
• IAS 16 – Accounting for production phase stripping costs in the mining industry
• IAS 16 and IAS 38 – Contingent pricing of property, plant and equipment and intangible assets
• Items for Continuing Consideration
  • IFRIC 15 – Clarification of meaning of continuous transfer
• New items for initial consideration
  • IFRS 8 Operating Segments – Reconciliation of segment assets in IFRS 8
  • IAS 7 Statement of Cash Flows – Classification of interest paid that is capitalised
  • IFRS 2 Share-based Payment – Modifications that affect classification of the award
  • IAS 16 Property, Plant and Equipment – Revaluation method - proportionate restatement
  • IAS 16 Property, Plant and Equipment – Cost of testing asset - element of cost

• New items for initial consideration (continued)
  • IAS 19 Employee Benefits – Defined contribution plans with vesting conditions
  • IAS 27 Consolidated and Separate Financial Statements – Group reorganisation in separate financial statements
  • IAS 27 Consolidated and Separate Financial Statements – Contributions to a jointly-controlled entity or associate
  • IAS 28 Investments in Associates – Accounting for share of changes in associate's net assets
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRS 6 Exploration for and Evaluation of Mineral Resources – Use of IFRIC 6 by analogy
• Administrative session – Interpretations Committee work in progress