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May IFRS Interpretations Committee meeting notes — Part 2 (concluded)

  • international meeting notes Image

May 20, 2013

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

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

Tuesday, May 14, 2013

New issues

IFRS IC/ IASB requests for further analysis

Annual Improvements (2011–2013 cycle)

  • IFRS 1, First‑time Adoption of International Financial Reporting Standards — Meaning of effective IFRSs.
  • IFRS 3, Business Combinations — Scope exceptions for joint ventures.
  • IFRS 13, Fair Value Measurement — Portfolio netting exception.
  • IAS 40, Investment Property — Definition of a business.

Wednesday, May 15, 2013 (09:00-11:50)

IFRS IC/ IASB requests for further analysis

Limited scope amendments to IFRSs

Old issues to revisit

New issues

Administrative session

  • Committee work in progress.
  • Acknowledgements of retiring members.

Click to view 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.