March IFRS Interpretations Committee meeting notes - Part 2 (Concluded)
14 Mar, 2013
We've posted additional Deloitte observer notes from the remaining sessions of the IFRS Interpretations Committee meeting which was held on 12-13 March 2013.
The topics discussed were as follows (click through to access detailed Deloitte observer notes for each topic):
Tuesday, 12 March 2013
Review of Tentative Agenda Decisions published in November IFRIC Update
- IAS 41 Agriculture and IFRS 13 Fair Value Measurement — Valuation of biological assets using a residual method
- IFRS 3 Business Combinations — Accounting for reverse acquisition transations where the acquiree is not a business
IFRS IC/ IASB requests for further analysis
Active Committee projects
Due process documents
New items for initial consideration
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations — Classification in conjunction with a planned IPO and change on disposal method
- IFRS 10 Consolidated Financial Statements — Protective rights and continuous assessment of control under IFRS 10
Click here to go to the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.