This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

May IFRS Interpretations Committee meeting notes - Part 2 (concluded)

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

20 May 2013

We've posted the remaining Deloitte observer notes 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

New issues

IFRS IC/ IASB requests for further analysis

Annual Improvements (2011-2013 cycle)

  • IFRS 1 First‑time Adoption of International Financial Reporting Standards — Meaning of effective IFRSs
  • IFRS 3 Business Combinations — Scope exceptions for joint ventures
  • IFRS 13 Fair Value Measurement — Portfolio netting exception
  • IAS 40 Investment Property — Definition of a business

Wednesday, 15 May 2013 (09:00-11:50)

IFRS IC/ IASB requests for further analysis

Limited scope amendments to IFRSs

Old issues to revisit

New issues

Administrative session

  • Committee work in progress
  • Acknowledgements of retiring members

Click to view 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.