Notes from the November 2012 IFRS Interpretations Committee meeting

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15 Nov 2012

IFRS Interpretations Committee held its meeting in London on 13-14 November 2012. Deloitte observer notes for the meeting are now available.

A full listing of all of the topics discussed at the meeting follows (click through to access detailed Deloitte observer notes for each topic):

Tuesday, 13 November 2012 (10:00-17:45)


Active Committee Projects

Review of Tentative Agenda Decisions published in July IFRIC Update

Items for continuing consideration

Administrative session

Due Process Documents

Annual Improvements

  • IFRS 8 — Aggregation of operating segments
  • IFRS 8 — Reconciliation of the reportable segments' assets to the entity's assets
  • IFRS 13 — Short-term receivables and payables
  • IAS 12 — Recognition of deferred tax assets for unrealised losses

New Items for initial consideration

Wednesday, 14 November 2012 (09:00-15:25)

Due Process Documents

New items for initial consideration

Click here to go to the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.