Agenda for November 2011 IFRS Interpretations Committee meeting

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24 Oct, 2011

The IFRS Interpretations Committee will meet at the IASB's offices in London on Thursday and Friday 3 and 4 November 2011. The meeting is open to the public and will be webcast.

The tentative agenda is shown below.

Agenda for the Interpretations Committee Meeting Thursday and Friday, 3 and 4 November 2011

Thursday 3 November (10:00h-17:30h)

  • Introduction
  • Active Committee Projects
    • 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
    • IAS 32 Financial Instruments: Presentation
      • Put options written over non-controlling interests
  • Review of Tentative Agenda Decisions published in September IFRIC Update
    • IAS 12 Income Taxes
      • Clarification of circumstances in which presumption of manner of recovery of investment property can be rebutted
      • Recognition of deferred tax for single assets in a corporate entity
  • Items for Continuing Consideration
    • IFRIC 15 Agreements for the Construction of Real Estate
      • Clarification of continuous transfer
    • IFRS 3 Business Combinations
      • Definition of a business
    • IAS 7 Statement of Cash Flows
      • Classification of cash payments for deferred and contingent consideration
Friday 4 November (09:00h-15:30h)
  • Items for continuing consideration (continued)
    • IFRS 11 Joint Arrangements
      • Acquisition of interest in joint operation
    • IAS 28 Investments in Associates
      • Share of other changes in equity
  • New items for initial consideration
    • IFRIC 12 Service Concession Arrangements
      • Payments to operate
      • Classification of cash flows for construction
    • IAS 38 Intangible Assets
      • Clarification on the application of amortisation method
    • IAS 19 Employee Benefits
      • Classification of payments to encourage early retirement
    • IAS 33 Earnings per Share
      • Non-cumulative pref dividends — EPS calculation
  • Administrative Session
    • Committee work in progress


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