Agenda for 9 July 2009 IFRIC meeting

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

29 Jun 2009

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday 9 July 2009 (one day only) 10:00am to 16:30pm.

The meeting is open to the public and will be webcast. The tentative agenda is shown below.

Agenda for the IFRIC MeetingThursday, 9 July 2009


  • Introduction
  • Review of Tentative Agenda Decisions published in May IFRIC Update
    • IFRS 3 Business Combinations – Acquisition-related costs in a business combination
    • IFRS 3 Business Combinations – Earlier application of revised IFRS 3
    • IAS 7 Statement of Cash Flows – Determination of cash equivalents
    • IAS 27 Consolidated and Separate Financial Statements – Transaction costs for non-controlling interests
    • IAS 28 Investments in Associates – Potential effect of IFRS 3 (as revised in 2008) and IAS 27 (as amended in 2008) on equity method accounting
    • IAS 28 Investments in Associates – Venture capital consolidations and partial use of fair value through profit or loss
    • IAS 28 Investments in Associates – Impairment of investments in associates
    • IAS 39 Financial Instruments: Recognition and Measurement – Hedging using more than one derivative as the hedging instrument
    • IAS 39 Financial Instruments: Recognition and Measurement – Meaning of 'significant or prolonged'
    • IFRIC 12 Service Concession Arrangements – Scope of IFRIC 12
  • Review of Tentative Agenda Decisions published in March IFRIC Update
    • IFRIC 18 Transfers of Assets from Customers – Applicability to the customer
    • IAS 34 Interim Financial Reporting – Interim fair value disclosures
    • IAS 38 Intangible Assets – Compliance costs for REACH
  • Staff Recommendations for Tentative Agenda Decisions
    • IFRS 2 Share based payment – Non-vesting condition or non-market based vesting condition when condition is not within the control of the entity or employee
    • IFRS 3 Business Combinations – Measurement of NCI
    • IFRS 3 Business Combinations – Un-replaced and voluntary replaced share-based payment awards
    • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations – Writedown of a disposal group
    • IAS 23 Borrowing Costs – Meaning of 'general borrowings'
    • IAS 32 Financial Instruments: Presentation – Debt to equity swap
  • Administrative Session – IFRIC work in progress



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