Interpretations Committee will meet this week in London

01 Jun 2004

The International Financial Reporting Interpretations Committee (IFRIC) will meet on 3 and 4 June 2004 at the offices of the IASB in London.

The agenda:

AGENDA OF THE IFRIC MEETING 3-4 JUNE 2004

Service Concessions
Draft of D7 Employee Benefit Plans with Promised Returns on Contributions or Notional Contributions
Combining and Segmenting Construction Contracts
IAS 37 - Obligating Event in the Light of the EU Directive on Waste Electrical and Electronic Equipment
D3 Determining Whether an Arrangement Contains a Lease
D4 Decommissioning, Restoration and Environmental Rehabilitation Funds
Fiduciaries and IAS 27
IFRS 2, IAS 19, and Employee Benefit Trusts – amending the scope of SIC-12
Agenda Proposal – Whether two issues related to IAS 12 Income Taxes should be added to IFRIC's agenda: (i) whether it is appropriate to discount current taxes payable under IFRSs when settlement has been deferred by the taxing agency; and (ii) how to classify interest and penalties that arise from unpaid tax obligations.

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