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Agenda topics for IFRIC meeting 6-7 July 2006

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

16 Jun 2006

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday 6 July and Friday 7 July 2006. The list of topics to be discussed has been released, but not yet the running order:6-7 July 2006, London Draft Interpretations to be approved for publication: IAS 19 Post-employment Benefits - The effect of a minimum funding requirement on the asset ceiling – review of text of a Draft Interpretation Customer Loyalty Programmes - review of text of a Draft Interpretation Discussion of previously published Drafts: IFRIC D12-14: Service Concession Arrangements IFRIC D17 - IFRS 2: Group and Treasury Share Transactions Issues papers: Employee Benefit Trusts (Consideration of various difficulties arising in practice in the separate or individual financial statements of an entity sponsoring an employee benefit trust established in connection with a share-based payment arrangement within the scope of IFRS 2); Guidance on Identifying Agency Arrangements (Proposal for new agenda item considering inter alia possible criteria for distinguishing agency from sub-contracting and other arrangements); Financial Instruments - Eligibility of 'portions' of exposures for hedge accounting IFRIC Agenda Decision IAS 17 Leases – Recognition of contingent rentals (Comments due by 26 June). IFRIC Tentative Agenda Decisions Various items, including those deferred from the May meeting and others subsequently reviewed by the Agenda Committee. .

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday 6 July and Friday 7 July 2006. The list of topics to be discussed has been released, but not yet the running order:

6-7 July 2006, London Draft Interpretations to be approved for publication:

Discussion of previously published Drafts: Issues papers:
  • Employee Benefit Trusts (Consideration of various difficulties arising in practice in the separate or individual financial statements of an entity sponsoring an employee benefit trust established in connection with a share-based payment arrangement within the scope of IFRS 2);
  • Guidance on Identifying Agency Arrangements (Proposal for new agenda item considering inter alia possible criteria for distinguishing agency from sub-contracting and other arrangements);
  • Financial Instruments - Eligibility of 'portions' of exposures for hedge accounting
IFRIC Agenda Decision IFRIC Tentative Agenda Decisions
  • Various items, including those deferred from the May meeting and others subsequently reviewed by the Agenda Committee.

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