This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Agenda for the IFRIC meeting 3-4 November

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

24 Oct 2005

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday 3 November and Friday 4 November 2005. The agenda for the meeting is below: .

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday 3 November and Friday 4 November 2005. The agenda for the meeting is below:

Thursday 3 November and Friday 4 November 2005

Thursday 3 November 2005

Friday 4 November 2005

  • Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
  • IAS 34 interaction with IAS 36 and IAS 39 - analysis of the options
  • Leases of land that do not confer title on the lessee
  • Review of tentative agenda decisions noted in August IFRIC Update:
    • IFRS 4 Insurance Contracts - Discretionary participation features in insurance contracts or financial liabilities
    • IAS 12 Income Taxes - Single asset entities
    • IAS 32 Financial Instruments: Disclosure and Presentation - Employee long service leave
    • IFRS 2 Share-based Payment - Employee share loan plans
  • Review of tentative agenda decisions noted in September IFRIC Update:
    • IAS 17 Leases - Time pattern of user's benefit from an operating lease
    • IAS 39 Financial Instruments: Recognition and Measurement - Retention of servicing rights
    • IAS 39 Financial Instruments: Recognition and Measurement - Revolving structures
  • Recommendations by Agenda Committee regarding requests for IFRIC agenda items:
    • IFRS 6 Exploration for and Evaluation of Mineral Resources - Application of 'full cost' method
    • IAS 39 Financial Instruments: Recognition and Measurement - Eligibility of inflation risk for fair value hedging
    • IAS 39 Financial Instruments: Recognition and Measurement - Contracts indexed to own EBITDA, revenue etc.

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.