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Agenda topics for IFRIC meeting 7-8 September 2006

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

26 Aug 2006

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday 7 September and Friday 8 September 2006. The meeting agenda is set out below.7-8 September 2006, London Thursday 7 September 2006 (10:00 - 18:00) Opening remarks and administrative matters Service Concession Arrangements IAS 18 Revenue – Real Estate Sales IFRIC D17: IFRS 2 – Group and Treasury Share Transactions IFRS 2 Share-based Payment – Employee benefit trusts in the individual or separate financial statements of the sponsor Friday 8 September 2006 (09:00 - 12:30) IAS 18 Revenue – Upfront revenue recognition by a fund manager IAS 38 Intangible Assets – Update on accounting for catalogues and other marketing costs Recommendations regarding requests for IFRIC agenda items IAS 39 Financial Instruments: Recognition and Measurement – Testing of hedge effectiveness on a cumulative basis IFRS 7 Financial Instruments: Disclosures – Presentation of 'net finance costs' on the face of the income statement IAS 38 Intangible Assets – Classification of SIM cards IAS 38 Intangible Assets – Adoption of IAS 38 (rev 2004) IAS 11 Construction Contracts – Allocation of profit in unsegmented contracts Agenda Committee update .

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday 7 September and Friday 8 September 2006. The meeting agenda is set out below.

7-8 September 2006, London Thursday 7 September 2006 (10:00 - 18:00)

Friday 8 September 2006 (09:00 - 12:30)
  • IAS 18 Revenue – Upfront revenue recognition by a fund manager
  • IAS 38 Intangible Assets – Update on accounting for catalogues and other marketing costs
  • Recommendations regarding requests for IFRIC agenda items
    • IAS 39 Financial Instruments: Recognition and Measurement – Testing of hedge effectiveness on a cumulative basis
    • IFRS 7 Financial Instruments: Disclosures – Presentation of 'net finance costs' on the face of the income statement
    • IAS 38 Intangible Assets – Classification of SIM cards
    • IAS 38 Intangible Assets – Adoption of IAS 38 (rev 2004)
    • IAS 11 Construction Contracts – Allocation of profit in unsegmented contracts
  • Agenda Committee update

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