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IFRIC meeting — 4-5 September 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 4 September and Friday 5 September 2008. Among other things, the IFRIC decided to approve a final Interpretation on distributions of non-cash assets to owners, and add to its agenda a project on customer-related intangible assets.

Agenda for the meeting

Thursday 4 September 2008 (10:00-17:30)

Introduction

Active Committee projects

  • IFRIC D23 Distributions of Non-cash Assets to Owners
  • IFRIC D24 Customer Contributions

Review of tentative agenda decisions published in July IFRIC Update

  • IAS 17 — Time pattern of the user's benefit
  • IAS 18/IAS 32 — Accounting for trailing commissions
  • IAS 32 — Transaction costs to be deducted from equity

Friday 5 September 2008 (9:00-12:00)

Staff recommendations for tentative agenda decisions

  • IFRS 3/IAS 38 — Customer-related intangible assets
  • IAS 39 — Restricted securities
  • IAS 19/IFRIC 14 – Stable workforce assumption

Active Committee projects

  • Regulatory assets and liabilities

Administrative session

  • IFRIC work in progress

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

The Chairman opened the IFRIC meeting by introducing a new IFRIC member, Joanna Perry from New Zealand.

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