SIC to meet 9-11 May
28 Apr 2001
The Standing Interpretations Committee will meet 9-11 May in Melbourne, Australia.
Agenda items:
- SIC-D27: Transactions in the Legal Form of a Lease and Leaseback
- Business Combinations - Transactions among enterprises under common control
- Revenue - Barter transactions involving advertising services
- Intangible Assets - website costs
- Reporting Currency - Translation from measurement currency to presentation currency
- Disclosure - Service concessions
- Consolidation / Equity Method - Potential voting rights
- Earnings per share - Preference dividends
- Financial Instruments - Issuance with a put option exercisable at the instrument's fair value
- Indefeasible right of use of assets
- Financial Instruments - Classification of preference shares
- SIC-12 Consolidation - Special Purpose Entities (SPEs)