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May IFRS Interpretations Committee meeting notes — Part 1

  • international meeting notes Image

May 17, 2013

Deloitte observer notes are posted from some of the sessions of the IFRS Interpretations Committee meeting, which was held on May 14 and 15, 2013.

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


Tuesday, May 14, 2013

Tentative Agenda Decisions to finalize

  • IAS 10, Events after the Reporting Period — Reissue of financial statements.
  • IAS 28/IFRS 3, Business Combinations — Associates and common control.
  • IAS 7, Statement of Cash Flows: Disclosures — Definition of cash equivalents.
  • IFRS 2, Share-based Payment — Timing of the recognition of intercompany recharges.

IFRS IC/ IASB requests for further analysis

New issues

Notes from the remaining sessions will be made available soon.

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.