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Agenda for IFRIC meeting 1-2 August 2005

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

27 Jul 2005

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Monday and Tuesday, 1-2 August 2005.

The agenda for the meeting is set out below.

ifricagenda.gif

1-2 August 2005, London

Monday 1 August 2005

 

  • Administrative matters
  • Minutes of the June 2005 IFRIC meeting
  • IFRIC D12 - D14 Concessions, including IAS 17 – Sale and leasebacks with repurchase options
  • IAS 34 – Interaction with IAS 36 and IAS 39
  • IAS 19 Employee Benefits – Measurement
  • Consideration of recommendations of Agenda Committee as tabled at June meeting of IFRIC from March/April Agenda Committee meeting

    Deferred at June meeting

    • IAS 7 Value-added tax
    • IAS 12 Non-amortisable intangible assets
    • IAS 17 Recognition of operating lease incentives under SIC-15
    • IAS 39 Accounting for securities sold but not yet purchased (short trading)
    Newly tabled at June meeting
    • IAS 11 Classification of contract assets
    • IAS 37 Obligations to repair/maintain another entity's property, plant, and equipment
    • IAS 38 Regulatory asset
    • IAS 39 Meaning of delivery – Gold hedging

     

 

Tuesday 2 August 2005

 

  • IAS 19 Employee Benefits – Defined contribution/defined benefit distinction and allocation of future salary increases
  • IAS 19 Employee Benefits – Effect of minimum funding requirement on the asset ceiling
  • Tabling from June Agenda Committee of wording for issues proposed for rejection
    • Employee long-service leave
    • Employee share loan plans
    • Discretionary participation features
    • Single asset entities
  • Activities of other interpretive bodies

 

Related Topics

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