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IFRIC meeting 6-7 July 2006 will be Webcast

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

02 Jul 2006

For the first time, a meeting of the International Financial Reporting Interpretations Committee (IFRIC) will be Webcast when the IFRIC meets in London on Thursday 6 July and Friday 7 July 2006. There is no charge for the Webcast service.

Registration is required on the IASB's Website. The agenda and running order of the meeting are set out below.

6-7 July 2006, London Thursday 6 July 2006

Friday 7 July 2006

  • IFRS 2 Share-based Payment – Employee benefit trusts in the individual or separate financial statements of the sponsor
  • IAS 39 Financial Instruments: Recognition and Measurement – Criteria for identifying 'portions'
  • Recommendations regarding requests for IFRIC agenda items
    • Valuation of electricity derivatives
    • IAS 32 Financial Instruments: Presentation – Puts and forwards held by minority interests
    • IFRS 3 Business Combinations Are puts or forwards received by minority interests in a business combination contingent consideration
    • IAS 11 Construction Contracts/IAS 18 Revenue – Allocation of profit in unsegmented contracts
    • SIC 12 Consolidation of Special Purpose Entities – Relinquishment of control
    • IAS 39 Financial Instruments: Recognition and Measurement: Definition of a derivative: – Indexation on own EBITDA or own revenue
    • IAS 32 Financial Instruments: Presentation – Foreign currency instruments exchangeable into equity instruments of the parent entity of the issuer
    • IAS 32 Financial Instruments: Presentation – Changes in the contractual terms of an existing equity instrument resulting in it being reclassified to financial liability
    • IAS 1 Presentation of Financial Statements – Whether the liability component of a convertible instrument should be classified as current or non-current
    • IFRS 2 Share-based Payment – Incremental fair value to employees as a result of unexpected capital restructurings
    • IAS 16 Property, Plant and Equipment – Revaluation of investment properties under construction

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.