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Agenda for IFRIC's November 2004 meeting

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

29 Oct 2004

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London for two days: 4 and 5 November 2004. Presented below is the agenda for the meeting. .

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London for two days: 4 and 5 November 2004. Presented below is the agenda for the meeting.

Agenda, IFRIC Meeting, 4-5 November 2004, London

Thursday 4 November 2004

  • Scope of IFRS 2
  • IFRS 2 - Changes in Employee Contributions to ESPPs
  • IFRS 2 Treasury Share Transactions and Group Transactions
  • Report of Agenda Committee and Activities of Other Interpretation Bodies
  • Accounting for Service Concessions – The IFRIC will re-debate two matters on which it reached tentative conclusions at previous meetings:
    • the circumstances in which the operator has a financial (as opposed to intangible) asset; and
    • the circumstances in which a financial asset cannot be classified as a loan or receivable.
  • Publication of Reasons for Rejecting IFRIC Proposals
Friday 5 November 2004 (Morning Only)

Correction list for hyphenation

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