Notes from the first day of the January IFRS Interpretations Committee meeting

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24 Jan 2013

IFRS Interpretations Committee held its meeting in London on 22-23 January 2013. Deloitte observer notes from the first day of the meeting are now available.

The topics discussed on the first day of the meeting were as follows (click through to access detailed Deloitte observer notes for each topic):


Tuesday, 22 January 2013 (09:00-17:10)


Review of Tentative Agenda Decisions published in September IFRIC Update

Items for continuing consideration

Active Committee Projects

Notes from the final session on day one, discussing the timing of the recognition of intercompany charges under IFRS 2, will be posted soon.  In addition, the following items included on the initial agenda were not discussed, and will be considered at a future meeting:

  • IAS 7 Statement of Cash Flows — Definitions of operating, financing and investing
  • IAS 7 Statement of Cash Flows — Classification of interest paid that is capitalised as part of the cost of an asset

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

Related Topics

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