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Updated agenda for July 2011 IFRS Interpretations Committee meeting

  • IFRS IC (IFRS Interpretations Committee) (blue) Image

04 Jul 2011

The agenda for the IFRS Interpretations Committee in London on Thursday and Friday 7 and 8 July 2011 has been revised.

A number of agenda items have been reordered and the length of the meeting on the second day extended to add a new administrative session topic. The updated agenda is reproduced in full below.
Agenda for the Interpretations Committee Meeting
Thursday and Friday, 7 and 8 July 2011
Thursday 7 July (10:00h-17:30h)
  • Introduction
  • Active Committee Project: IAS 16 – Accounting for production phase stripping costs in the mining industry
  • Items for continuing consideration [moved]
    • IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 6 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment – Use of IFRIC 6 by analogy
  • Review of tentative agenda decisions from the May meeting [moved]
    • IAS 16 Property, Plant and Equipment – Cost of testing asset - element of cost
    • IAS 19 Employee Benefits – Defined contribution plans with vesting conditions
  • New items for initial consideration
    • IFRS 3 Business Combinations – Business combinations involving newly formed entities: factors affecting identification of the acquirer
    • IFRS 3 Business Combinations – Common control transactions
    • IAS 27 Consolidated and Separate Financial Statements – Group reorganisations in separate financial statements
    • IFRS 3 Business Combinations – Definitions of a business

Friday 8 July (09:00h-11:30h)
  • New items for initial consideration (continued) [order of discussion changed]
    • IFRS 11 Joint Arrangements – Acquisition of an interest in a joint operation
    • IFRS 8 Operating Segments – Aggregation of operating segments and identification of the chief operating decision maker
  • Administrative session
    • Committee work in progress
    • Review of statistics of the Committee's activity [new]


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