May IFRS Interpretations Committee meeting notes - Part 2 (concluded)
20 May 2013
We've posted the remaining Deloitte observer notes from the IFRS Interpretations Committee meeting which was held on 14-15 May 2013.
The topics discussed were as follows (click through to access detailed Deloitte observer notes for each topic):
Tuesday, 14 May 2013
New issues
IFRS IC/ IASB requests for further analysis
Annual Improvements (2011-2013 cycle)
- IFRS 1 First‑time Adoption of International Financial Reporting Standards — Meaning of effective IFRSs
- IFRS 3 Business Combinations — Scope exceptions for joint ventures
- IFRS 13 Fair Value Measurement — Portfolio netting exception
- IAS 40 Investment Property — Definition of a business
Wednesday, 15 May 2013 (09:00-11:50)
IFRS IC/ IASB requests for further analysis
- IFRS 5 Non‑current Assets Held for Sale and Discontinued Operations
Limited scope amendments to IFRSs
Old issues to revisit
New issues
- Committee work in progress
- Acknowledgements of retiring members
Click to view the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.