We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee
20 Jan, 2015
We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 12, IAS 19, IFRS 10 and IFRS 11, as published in the November 2014 IFRIC Update.
More information about the issues is set out below:
Issue | More information |
---|---|
IAS 12 Income Taxes — Selection of applicable tax rate for measurement of deferred tax relating to investment in associate | |
IAS 19 Employee Benefits — Should longevity swaps held under a defined benefit plan be measured at fair value as part of plan assets or on another basis as a qualifying insurance policy? | |
IFRS 10 Consolidated Financial Statements — Control of a structured entity by an operating lessee | |
IFRS 10 Consolidated Financial Statements — Control of a structured entity by a junior lender | |
IFRS 11 Joint Arrangements — Application issues |
You can access all our comment letters to the IASB, IFRS Foundation, and IFRS Interpretations Committee here.