May IFRS Interpretations Committee meeting notes - Part 1
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
- IFRS 3 Business combinations — Input to IFRS 3 PIR
- IAS 19 Employee Benefits — Determination of discount rate
- IAS 28 Investments in Associates and Joint Ventures — Elimination of intercompany profits between an issuer and its joint venture
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.
