Agenda for July 2011 IFRS Interpretations Committee meeting

  • IFRS IC (IFRS Interpretations Committee) (blue) Image

27 Jun 2011

The IFRS Interpretations Committee will meet at the IASB's offices in London on Thursday and Friday 7 and 8 July 2011. The meeting is open to the public and will be webcast.

The tentative agenda is shown below.
Agenda for the Interpretations Committee Meeting
Thursday and Friday, 7 and 8 July 2011
Thursday 7 July (10:00h-17:30h)
  • Introduction
  • IAS 16 – Accounting for production phase stripping costs in the mining industry
  • Review of tentative agenda decisions from the May meeting
    • IAS 16 Property, Plant and Equipment – Cost of testing asset - element of cost
    • IAS 19 Employee Benefits – Defined contribution plans with vesting conditions
  • Items for Continuing Consideration
    • 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
  • 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-10:45h)
  • New items for initial consideration (continued)
    • IFRS 8 Operating Segments – Aggregation of operating segments and identification of the chief operating decision maker
    • IFRS 11 Joint Arrangements – Acquisition of an interest in a joint operation
  • Administrative session – Committee work in progress


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