This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IFRS Interpretations Committee meeting — 16–17 September 2014

Start date:

End date:

Location: London

IFRS IC meeting (blue)

The IFRS Interpretations Committee met in London on 16–17 September 2014. The Committee (1) continued discussions on a number of issues related to IFRS 5, IFRS 11, IAS 12, IFRIC 14, and the Conceptual Framework; and (2) considered new issues on IFRS 12, IFRS 13, IAS 28, IAS 39 and IFRIC 21.

Agenda for the meeting


TUESDAY, 16 SEPTEMBER 2014 (13:00-17:05)

Opening remarks and administrative matters

Items for continuing consideration

  • IFRS 11 – Classification of joint arrangements
  • IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operations
    • Cover note
    • Summary of the issues
    • Other IFRS 5 issues that the IASB had previously considered but not addressed
    • Feedback from former IASB staff and members
    • Further analysis using complex fact patterns
    • Considerations of next steps
  • IAS 12 – Measurement of income tax on uncertain tax positions
  • IFRIC 14 – Availability of refunds from a defined benefit plan managed by an independent trustee
  • Conceptual Framework – Transition requirements for the revised Conceptual Frameworks

Administrative session

  • Interpretations Committee work in progress
  • Review of Interpretations Committee Activities

WEDNESDAY, 17 SEPTEMBER 2014 (9:00-11:45)

New items

  • IFRIC 21 – Levy on PPE of service provider
  • IAS 28 – Assessment of fund manager's significant influence over funds
  • IFRS 12 – Disclosures for a subsidiary with a material non-controlling interest and for a material joint venture or associate
  • IAS 39 – Accounting for embedded foreign currency derivatives in host contracts
  • IFRS 13 – The Fair Value Hierarchy – Using quoted prices provided by third parties

 

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.