Revised agenda for IFRIC 29 July 2004 meeting

28 Jul 2004

The International Financial Reporting Interpretations Committee will hold a one-day meeting on 29 July 2004 at the IASB's offices in London.

The agenda below reflects a revision to the one originally announced by IFRIC, which we had noted on 20 July:

AGENDA OF THE IFRIC MEETING 29 JULY 2004

Service Concession Arrangements – IFRIC will discuss three draft interpretations:
- D10A Service Concession Arrangements - Determining the Accounting Model
- D10B Service Concession Arrangements - The Receivable Model
- D10C Service Concession Arrangements - The Intangible Asset Model
D5 Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time
IFRS 2, IAS 19, and Employee Benefit Trusts – SIC 12 Exemption for Equity Compensation Benefits
Constitution of an Obligating Event by Future Market Share – IFRIC will consider a draft interpretation proposing that if an obligation for the cost of waste management, such as that under EU Directives 2002/96/EC and 2003/108/EC on Waste Electrical and Electronic Equipment, depends on future market share, the IAS 37 obligating event for recognising a provision is the future participation in the market. The obligation does not arise when the products are put onto the market.

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.

IAS plus