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IFRIC meeting — 3-4 May 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 3-4 May 2007.

Agenda for the meeting

THURSDAY 3 MAY 2007 (10:00-17:45)

Introduction

Active Committee projects

  • Customer Loyalty Programmes (IFRIC D20) - Revised draft Interpretation
  • IAS 18 – Real Estate Sales
  • IAS 19 – Timetable for outstanding items
  • IAS 19 – The Asset Ceiling and Minimum Funding Requirements (IFRIC D19)
  • IAS 21 – Hedging a Net Investment in a Foreign Operation
  • IAS 18 – Guidance on Identifying Agency Arrangements
  • IAS 27 – Demergers and other in-specie distributions

 

FRIDAY 4 MAY 2007 (09:00-12:30)

Active Committee projects

  • IAS 18 – Customer Contributions to Property, Plant and Equipment of a Supplier

Review of tentative agenda decisions published in March IFRIC Update

  • IFRS 3 – Re-assessments on a business combination
  • IAS 1 and IAS 39 – Current or non-current presentation of derivatives classified as 'held for trading' under IAS 39
  • IAS 16 and IAS 18 – Sale of assets held for rental
  • IAS 19 – Curtailments and negative past service costs

Staff recommendations for tentative agenda decisions

  • IAS 39 – Gaming transactions
  • IAS 39 – Hedging future cash flows with purchased options
  • IAS 39 – Hedging multiple risks with a single derivative hedging instrument
  • IAS 39 – Scope of IAS 39 paragraph 11A
  • IAS 39 – The meaning of 'commonly used currencies' in AG 33(d)
  • IFRS 5 – Plan to sell the controlling interest in a subsidiary
  • IFRS 5 – Disclosures
  • IAS 12 – Deferred tax arising from unremitted overseas earnings

 

Agenda papers from this meeting are available on the IASB's website.

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