Notes from March IFRS Interpretations Committee meeting
11 Mar, 2011
The IFRS Interpretations Committee met in London on 10-11 March 2011. We have posted Deloitte observer notes from the topics discussed at the meeting, as follows (click through for direct access to the notes for that particular topic):
- Administrative matters
- IAS 16 Property, Plant and Equipment – Accounting for production phase stripping costs in the mining industry
- IAS 32 Financial Instruments: Presentation – Put options written over non-controlling interests
- IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets – Contingent pricing of PPE and intangible assets
- Review of Tentative Agenda Decisions published in January IFRIC Update
- IAS 37 Provisions, Contingent Liabilities and Contingent Assets – Discount rate
- IAS 8 Accounting Policies, Changes in Accounting Estimate and Errors – Hierarchy of guidance to select an accounting policy
- Items for continuing consideration
- IFRS 2 Share-based Payment – Vesting and non-vesting conditions
- Review of requests received in relation to IFRS 2 by the Committee
- New items for initial consideration
- Committee work in progress
Click here to go to the preliminary and unofficial Notes Taken by Deloitte Observers for the entire meeting.