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May IFRS Interpretations Committee meeting notes - Part 1

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

17 May 2013

We've posted Deloitte observer notes from some of the sessions from the IFRS Interpretations Committee meeting which was held on 14-15 May 2013.

The topics discussed were as follows (click through to access detailed Deloitte observer notes for each topic):


Tuesday, 14 May 2013

Tentative Agenda Decisions to finalise

  • IAS 10 Events after the Reporting Period — Reissue of financial statements
  • IAS 28/IFRS 3 Business Combinations — Associates and common control
  • IAS 7 Statement of Cash Flows: Disclosures — Definition of cash equivalents
  • IFRS 2 Share-based Payment — Timing of the recognition of intercompany recharges

IFRS IC/ IASB requests for further analysis

New issues

Notes from the remaining sessions will be made available soon.

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

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.