Thursday 3 November and Friday 4 November 2005

Thursday 3 November 2005

• Introduction and Administrative Matters
• Concessions - Draft interim statement
• IFRIC Process Review - Analysis of comments and staff recommendations
• D15 Reassessment of Embedded Derivatives
• D16 Scope of IFRS 2
• D17 IFRS 2 Group and Treasury Share Transactions
• Customer Loyalty Programmes - an issues paper
• IAS 19 hybrid plans - oral report on discussions at meeting with pensions experts

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.