Updated agenda for July 2011 IFRS Interpretations Committee meeting

04 Jul 2011

The agenda for the IFRS Interpretations Committee in London on Thursday and Friday 7 and 8 July 2011 has been revised.

A number of agenda items have been reordered and the length of the meeting on the second day extended to add a new administrative session topic. The updated agenda is reproduced in full below.

Agenda for the Interpretations Committee Meeting Thursday and Friday, 7 and 8 July 2011
Thursday 7 July (10:00h-17:30h) Introduction Active Committee Project: IAS 16 – Accounting for production phase stripping costs in the mining industry Items for continuing consideration [moved] IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 6 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment – Use of IFRIC 6 by analogy Review of tentative agenda decisions from the May meeting [moved] IAS 16 Property, Plant and Equipment – Cost of testing asset - element of cost IAS 19 Employee Benefits – Defined contribution plans with vesting conditions New items for initial consideration IFRS 3 Business Combinations – Business combinations involving newly formed entities: factors affecting identification of the acquirer IFRS 3 Business Combinations – Common control transactions IAS 27 Consolidated and Separate Financial Statements – Group reorganisations in separate financial statements IFRS 3 Business Combinations – Definitions of a business Friday 8 July (09:00h-11:30h) New items for initial consideration (continued) [order of discussion changed] IFRS 11 Joint Arrangements – Acquisition of an interest in a joint operation IFRS 8 Operating Segments – Aggregation of operating segments and identification of the chief operating decision maker Administrative session Committee work in progress Review of statistics of the Committee's activity [new]

Agenda for the Interpretations Committee Meeting
Thursday and Friday, 7 and 8 July 2011

Thursday 7 July (10:00h-17:30h)

Introduction
Active Committee Project: IAS 16 – Accounting for production phase stripping costs in the mining industry
Items for continuing consideration [moved]
- IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 6 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment – Use of IFRIC 6 by analogy
Review of tentative agenda decisions from the May meeting [moved]
- IAS 16 Property, Plant and Equipment – Cost of testing asset - element of cost
- IAS 19 Employee Benefits – Defined contribution plans with vesting conditions
New items for initial consideration
- IFRS 3 Business Combinations – Business combinations involving newly formed entities: factors affecting identification of the acquirer
- IFRS 3 Business Combinations – Common control transactions
- IAS 27 Consolidated and Separate Financial Statements – Group reorganisations in separate financial statements
- IFRS 3 Business Combinations – Definitions of a business

Friday 8 July (09:00h-11:30h)

New items for initial consideration (continued) [order of discussion changed]
- IFRS 11 Joint Arrangements – Acquisition of an interest in a joint operation
- IFRS 8 Operating Segments – Aggregation of operating segments and identification of the chief operating decision maker
Administrative session
- Committee work in progress
- Review of statistics of the Committee's activity [new]

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Updated agenda for July 2011 IFRS Interpretations Committee meeting

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