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Notes from the first day of the January IFRS Interpretations Committee meeting

  • international meeting notes Image

Jan 24, 2013

The IFRS Interpretations Committee held its meeting in London on January 22 and 23, 2013. Deloitte observer notes from the first day of the meeting are now available.

The topics discussed on the first day of the meeting include (click to access detailed Deloitte observer notes for each topic):


Tuesday, January 22, 2013 (09:00-17:10)


Review of Tentative Agenda Decisions published in September IFRIC Update

Items for continuing consideration

Active Committee Projects

Notes from the final session of day one, discussing the timing of the recognition of intercompany charges under IFRS 2, will be posted soon. In addition, the following items included on the initial agenda were not discussed but will be considered at a future meeting:

  • IAS 7, Statement of Cash Flows — Definitions of operating, financing, and investing.
  • IAS 7, Statement of Cash Flows — Classification of interest paid that is capitalized as part of the cost of an asset.

Click here to go to the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.

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