We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee
01 Oct, 2013
We have published our comment letters on IFRS Interpretations Committee agenda decisions on IFRS 10, IFRS 11, IAS 19 and IAS 32, as published in the July IFRIC Update.
More information about the issues is set out below:
Issue |
More information |
---|---|
IFRS 10 Consolidated Financial Statements — Classification of puttable instruments that are non-controlling interests | |
IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements — Transitional provisions in respect of impairment, foreign exchange and borrowing costs | |
IAS 32 Financial Instruments: Presentation — Classification of a financial instrument that is mandatorily convertible into a variable number of shares (subject to a cap and a floor) but giving the issuer the option to settle by delivering the maximum (fixed) number of shares | |
IAS 32 Financial Instruments: Presentation — Classification of a financial instrument that is mandatorily convertible into a variable number of shares upon a contingent ‘non-viability’ event | |
IAS 19 Employee Benefits — Actuarial assumptions — discount rate |
You can access all our comment letters to the International Accounting Standards Board, IFRS Foundation, and IFRS Interpretations Committee here.