Agenda for the 28-29 August IFRIC meeting is announced

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18 Aug 2002

The International Financial Reporting Interpretations Committee will meet on 28 and 29 August at the IASB's offices in London to discuss the following issues: Derivatives on interests in subsidiaries, associates, and joint ventures.

Such derivatives arise when a parent or investor contracts either to buy some of the shares in the investee that it does not already own or to sell some of its present holding.
  • IAS 19: Employee Benefits – measurement of the pension asset ceiling when the employer expects refunds and reductions in future contributions.
  • Revenue with multiple elements – revenue recognition when the seller agrees to deliver or perform multiple products, services, and/or rights to use assets.
  • Rights of use – when do rights of use constitute a lease transaction that should be accounted for in accordance with IAS 17, Leases.
  • Transactions with owners and common control transactions.
  • 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.