November 2015 IFRS Interpretations Committee meeting

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The IFRS Interpretations Committee is meeting at the IASB's offices on 10–11 November 2015. An agenda for the meetingwas made available on 4 November 2015. The Interpretations Committee will continue its discussions on four issues. Of these, the most substantial discussions are likely to be those that relate to variable payments for asset purchases and the relationship between IFRS 9 and IAS 28 in terms of impairment testing of financial instruments that are “in substance” part of an entity’s net investment in an associate or joint venture. The Interpretations Committee is also expected to finalise one agenda decision and will consider five new issues. For all of the new issues, the recommendation is not to take the item onto the agenda.

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