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Agenda for IFRIC 2-3 June 2005 meeting

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

23 May 2005

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday and Friday, 2-3 June 2005. The agenda for the meeting is presented below. 2-3 June 2005, London Thursday 2 June 2005 IAS 19 Employee Benefits – Effect of Minimum Funding Requirements on the Asset Ceiling Emission Rights - Consideration of a Proposed Amendment of Revised Draft IAS 38 — The IFRIC will consider a draft of an amendment to IAS 38. The objective of the amendment is to address the measurement mismatches that arise in accounting for an emission rights scheme in accordance with IFRIC 3. IAS 12 Income Taxes – Deferred Tax Relating to Finance Leases Impairment of an Equity Security – Draft Reason for Rejection of Issue IAS 19 Priorities Consideration of Recommendations of Agenda Committee as tabled at March/April Meeting of IFRIC from February Agenda Committee Meeting IFRIC D11 Changes in Contributions to Employee Stock Purchase Plans Friday 3 June 2005 IAS 32 Financial Instruments: Disclosure and Presentation – Cross Currency Convertible Bonds IFRIC D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions Tabling from March Agenda Committee of Wording for Issues Proposed for Rejection Activities of Other Interpretive Bodies .

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday and Friday, 2-3 June 2005. The agenda for the meeting is presented below.

2-3 June 2005, London

Thursday 2 June 2005

  • IAS 19 Employee BenefitsEffect of Minimum Funding Requirements on the Asset Ceiling
  • Emission Rights - Consideration of a Proposed Amendment of Revised Draft IAS 38 — The IFRIC will consider a draft of an amendment to IAS 38. The objective of the amendment is to address the measurement mismatches that arise in accounting for an emission rights scheme in accordance with IFRIC 3.
  • IAS 12 Income Taxes – Deferred Tax Relating to Finance Leases
  • Impairment of an Equity Security – Draft Reason for Rejection of Issue
  • IAS 19 Priorities
  • Consideration of Recommendations of Agenda Committee as tabled at March/April Meeting of IFRIC from February Agenda Committee Meeting
  • IFRIC D11 Changes in Contributions to Employee Stock Purchase Plans

Friday 3 June 2005

  • IAS 32 Financial Instruments: Disclosure and PresentationCross Currency Convertible Bonds
  • IFRIC D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions
  • Tabling from March Agenda Committee of Wording for Issues Proposed for Rejection
  • Activities of Other Interpretive Bodies

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