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

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

20 May 2014

The IFRS Interpretations Committee meeting was held on 13–14 May 2014. We've posted the Deloitte observer notes from the remaining eight sessions.

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

TUESDAY, 13 MAY 2014

Finalisation of tentative agenda decisions

Finalisation of tentative agenda decisions


Items for continuing consideration

  • Annual improvements (2012–2014 cycle)
    • IFRS 5 – Changes in methods of disposal
    • IFRS 7 – Servicing contracts
    • IFRS 7 – Applicability of the amendments to IFRS 7 on offsetting disclosures to condensed interim financial statements
    • IAS 19 – Discount rate: regional market issue
    • IAS 34 – Disclosure of information 'elsewhere in the interim financial report'

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.