IFRIC meeting — 10-11 January 2008

Start date:

End date:

Location: London

About meeting notes

IFRIC (International Financial Reporting Interpretations Committee) (blue) The International Financial Reporting Interpretations Committee (IFRIC) met at the IASB's offices in London on Thursday 10 January 2008 and Friday 11 January 2008.

Agenda for the meeting

Thursday 10 January 2008 (10:00-17:15)


  • Opening remarks and administrative matters

Active Committee projects

  • Revenue recognition — Sales of real estate
    • Analysis of comment letters on IFRIC D21 and first redeliberations

Review of tentative agenda decision published in September IFRIC Update

  • IAS 19 Employee Benefits — Death-in-service benefits

Review of tentative agenda decisions published in November IFRIC Update

  • IAS 19 Employee Benefits — Pension promises based on performance hurdles
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets — Deposits on returnable containers
  • IAS 23 Borrowing Costs — Foreign exchange and capitalisable borrowing costs
  • IAS 19 Employee Benefits — Definition of plan assets
  • IAS 39 Financial Instruments: Recognition and Measurement — Scope of IAS 39 paragraph 2(g)

Staff Recommendations for tentative agenda decisions

  • IAS 19 Employee Benefits — Settlements
  • IAS 7 Statement of Cash Flows — Classification of expenditures

Friday 11 January 2008 (9:00-11:45)

Active Committee projects

  • Hedges of a net investment in a foreign operation
    • Analysis of comment letters on IFRIC D22 and first redeliberations

Administrative session

  • IFRIC work in progress


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

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