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IFRIC meeting — 6-7 September 2007

Start date:

End date:

Location: London

IFRIC (International Financial Reporting Interpretations Committee) (blue) The International Financial Reporting Interpretations Committee (IFRIC) met at the IASB's offices in London on Thursday and Friday 6 and 7 September 2007.

Agenda for the meeting

Thursday 6 September 2007 (10:00-17:30)


Active Committee projects

  • IAS 27 Consolidated and Separate Financial Statements — Accounting for non-cash distributions
  • IAS 18 Revenue — Guidance on identifying agency arrangements
  • IAS 18 Revenue — Customer contributions
  • IFRS 2 Share-based Payment — Group cash-settled share-based payment transactions

Staff Recommendations for Tentative Agenda Decisions

  • IAS 19 Employee Benefits — Treatment of employee contributions
  • IAS 19 Employee Benefits — Changes to a plan caused by government
  • IAS 19 Employee Benefits — Death in service benefits – Attribution of death in service benefits in accordance with IAS 19.

Friday 7 September 2007 (09:00-11:00)

Review of Tentative Agenda Decisions published in July IFRIC Update

  • IAS 18 Revenue — Guidance on identifying agency relationships
  • IAS 19 Employee Benefits — Post-employment benefits – Benefit allocation for defined benefit plans
  • IAS 39 Financial Instruments: Recognition and Measurement — Hedging future cash flows with purchased options
  • IFRS 5 Non-current Assets held for Sale and Discontinued Operations — Disclosure

Update on Tentative Agenda Decisions postponed in July

  • IAS 39 Financial Instruments: Recognition and Measurement — Scope of IAS 39 paragraph 11A
  • IAS 39 Financial Instruments: Recognition and Measurement — AG 33(d)(iii) of IAS 39

Administrative session

  • IFRIC work in progress

Related Topics

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