Notes from the July IFRS Interpretations Committee meeting

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11 Jul, 2012

Deloitte observer notes are now available from the IFRS Interpretations Committee meeting held in London on 10 July 2012. The Committee continued its consideration of non-monetary contributions to associates or joint ventures, reviewed a number of examples illustrating the classification of cash flows, and considered whether amendments are required to IFRS 3 in relation to continuing employment. The Committee also considered whether to undertake projects on regulatory assets and liabilities (deciding against) and accounting for contribution based promises under IAS 19 (to be further considered), and also considered a number of other issues.

A full listing of all of the topics discussed at the meeting follows (click through to access detailed Deloitte observer notes for each topic):

Tuesday, 10 July 2012 (10:00-16:15)


Items for continuing consideration

Review of tentative agenda decisions published in March IFRIC Update

New items for initial consideration

Review of issues previously referred to the IASB

Administrative session

Click here to go to the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.

Related Topics

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