May IFRS Interpretations Committee meeting notes - Part 2 (concluded)

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

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

Limited scope amendments to IFRSs

Old issues to revisit

New issues

Administrative session

  • Committee work in progress
  • Acknowledgements of retiring members

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

Related Topics

Correction list for hyphenation

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