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.

Notes from the July IFRS Interpretations Committee meeting

  • international meeting notes Image

Jul 11, 2012

Deloitte observer notes are now available from the IFRS Interpretations Committee meeting held in London on July 10, 2012. The Committee continued its consideration of nonmonetary contributions to associates or joint ventures, reviewed a number of examples illustrating the classification of cash flows, and considered whether amendments are required to IFRS 3 in relation to continuing employment. The Committee also considered (1) whether to undertake projects on regulatory assets and liabilities (deciding against), (2) accounting for contribution that is based promises under IAS 19 (to be further considered), and (3) a number of other issues.

The topics discussed at the meeting include (click to access detailed Deloitte observer notes for each topic):

Tuesday, July 10, 2012 (10:00-16:15)


Items for continuing consideration

Review of tentative agenda decisions published in March IFRIC Update

New items for initial consideration

Review of issues previously referred to the IASB

Administrative session

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.