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IFRIC will meet on 2 December 2004

  • IFRIC (International Financial Reporting Interpretations Committee) (blue) Image

30 Nov 2004

The International Financial Reporting Interpretations Committee will meet at the IASB's offices in London on Thursday, 2 December 2004. The agenda for the meeting is as follows: IFRIC Interpretation 5 Rights to Interests Arising from Decommissioning, Restoration and Environmental Funds Accounting for Service Concessions – The IFRIC will consider three draft Interpretations with a view to agreeing them for publication: D11 Service Concession Arrangements - Determining the Accounting Model D12 Service Concession Arrangements - The Financial Asset Model D13 Service Concession Arrangements - The Intangible Asset Model IFRS 2 - Changes in Employee Contributions to ESPPs Scope of IFRS 2 IFRS 2 - Treasury Share Transactions and Group Transactions IAS 39 Financial Instruments: Recognition and Measurement - Reassessment of Embedded Derivatives .

The International Financial Reporting Interpretations Committee will meet at the IASB's offices in London on Thursday, 2 December 2004. The agenda for the meeting is as follows:

  • IFRIC Interpretation 5 Rights to Interests Arising from Decommissioning, Restoration and Environmental Funds
  • Accounting for Service Concessions – The IFRIC will consider three draft Interpretations with a view to agreeing them for publication:
    • D11 Service Concession Arrangements - Determining the Accounting Model
    • D12 Service Concession Arrangements - The Financial Asset Model
    • D13 Service Concession Arrangements - The Intangible Asset Model
  • IFRS 2 - Changes in Employee Contributions to ESPPs
  • Scope of IFRS 2
  • IFRS 2 - Treasury Share Transactions and Group Transactions
  • IAS 39 Financial Instruments: Recognition and Measurement - Reassessment of Embedded Derivatives

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