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Deloitte comment letter on tentative agenda decision on IFRS 11 — Remeasurement of previously held interests: Various transactions

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Post-implementation review of IFRS 10–12
Apr 22, 2020 01:30 PM
The staff presented the analysis of the findings from the first phase of the post-implementation review and asked the Board to approve the next step of the project.
Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
Sep 26, 2019 01:00 PM
The staff reminded the Board of the purpose of a PIR and inform the Board of the main activities planned for the first phase of the PIR. The Board was not be asked to make any decisions at this meeting.
Implementation matters — Onerous contracts
May 14, 2019 02:45 PM
The Board discussed feedback received on its Exposure Draft 'Onerous Contracts—Cost of Fulfilling a Contract'. No decisionswere asked of the Board.
IFRS 11 — Sale of output by a joint operator
Mar 06, 2019 12:00 PM
The Committee will discuss when the output a joint operator receives in a reporting period is different from the output to which it is entitled, the joint operator recognises revenue that depicts the transfer of output to its customers in each reporting period, i.e. revenue recognised applying IFRS 15.
IFRS 11 — Liabilities in relation to a joint operator's interest in a joint operation
Mar 06, 2019 09:00 AM
The Committee will discuss the IFRS 11 requirement that a joint operator to recognise its liabilities, which will include those for which it has primary responsibility.
IFRS 11 — Output received by a joint operator
Nov 27, 2018 09:00 AM
How should a joint operator account for output arising from a joint operation when the output it receives in a reporting period is different from the output to which it is entitled?
IFRS 11 — Joint operations
Sep 11, 2018 08:50 AM
The Committee discussed a submission about the recognition of lease liabilities by a party to an unincorporated joint operation when applying IFRS 11 Joint Arrangements. After discussion, the Committee voted in favour of issuing a tentative Agenda Decision.
IFRS implementation issues
Jun 22, 2017 08:00 AM
The Board discussed (1) amendments to IAS 28: Transition requirements for first-time adopters and due process steps and (2) IAS 8: Accounting policy changes resulting from agenda decisions.
IFRS Implementation issues
May 16, 2017 12:15 PM
The purpose of this session was to discuss uncertainty over income tax treatments (ratification of the IFRIC Interpretation) andamendments to IAS 28 'Investments in Associates and Joint Ventures' regarding long-term interests (analysis of feedback on the proposed amendments).
IFRS 9 — Modifications and exchanges of financial liabilities
Mar 15, 2017 10:00 AM
The Committee discussed clarification requirements in IFRS 9 relating to modifications or exchanges of financial liabilities.

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