Notes from the September 2010 Interpretations Committee meeting and podcast
03 Sep 2010
The IFRS Interpretations Committee (IFRIC) met at the IASB's offices in London on Thursday and Friday, 2-3 September 2010. The topics discussed were as follows (click through to detailed Deloitte observer notes for that topic):
- IFRS 2 Share-based Payment – Vesting and non-vesting conditions
- IFRS 2 Share-based Payment – Accounting for share-based payment awards upon an entity's termination of an employee
- IAS 27 Consolidated and Separate Financial Statements – Put options written over non-controlling interests
- Review of Tentative Agenda Decisions published in July IFRIC Update
- New Items for Initial Consideration
Click here to go to the preliminary and unofficial Notes Taken by Deloitte Observers for the entire meeting.
The Interpretations Committee has published a podcast about the meeting which can be accessed on the IASB's website.
