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Notes from the May IFRS Interpretations Committee meeting

  • IFRS IC (IFRS Interpretations Committee) (dk green) Image

May 17, 2012

The IFRS Interpretations Committee met in London on May 15 and 16, 2012. In its active projects, the committee decided to issue a draft interpretation on put options over noncontrolling interests and levies charged to operate in a specific market, to explore a limited scope amendment to IAS 12 in relation to single-asset entities, to develop a possible interpretation on contingent pricing that is based on the conclusions in the IASB's leasing project, and to develop possible amendments to IFRIC 12 in relation to accounting for contractual costs to be incurred by an operator in a service concession arrangement. The committee also discussed a number of other issues.

The topics discussed include (click for detailed Deloitte observer notes for that topic):

Tuesday, May 15, 2012 (10:00-15:30)

Wednesday, May 16, 2012 (09:00-13:00)

Click 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.