IFRIC meeting — 8 May 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 8 May 2008. The IFRIC approved two final Interpretations, subject to drafting and IASB written ballot, on agreements for the construction of real estate and hedges of a net investment in a foreign operation.

Agenda for the meeting

Thursday 8 May 2008 (10:00-17:00)


Active Committee projects

  • IFRIC D21 Real Estate Sales — Final redeliberations and consideration of draft Interpretation
  • IFRIC D22 Hedges of a Net Investment in a Foreign Operation – Cover note including sweep issues and Draft Interpretation
  • Exposure Draft of proposed amendments to IFRS 2 Share-Based Payment and IFRIC 11 IFRS 2 — Group Treasury Share Transactions — Preliminary Comment Letter Analysis

Review of tentative agenda decisions published in March IFRIC Update

  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets — Deposits on returnable containers
  • IAS 19 Employee Benefits — Settlements

Staff recommendations for tentative agenda decisions

  • IAS 39 — Application of the effective interest rate method

Active Committee projects

  • Project plan for agenda request on rate regulated liabilities

Administrative session

  • IFRIC work in progress


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

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