November IFRS Interpretations Committee meeting notes
18 Nov 2013
We've posted the Deloitte observer notes from the IFRS Interpretations Committee meeting which was held on 12-13 November 2013.
The topics discussed were as follows (click through to access detailed Deloitte observer notes for each topic):
Tuesday, 12 November 2013
Items for continuing consideration
- IAS 19 — Employee benefit plans with a guaranteed return on contributions or notional contributions
- IFRS 2 — Accounting for cash-settled share-based payment transactions that include a performance condition
Tentative agenda decisions to finalise
- IAS 19 — Determination of discount rate
- IFRS 10 — Puttable instruments that are non-controlling interests
- IFRS 10 / IFRS 11 — Transitional provisions: Impairment, foreign exchange and borrowing costs
New Issues
- IAS 39 — Accounting for repo transaction
- IFRIC 21 — Levies that are subject to a pro-rata threshold as well as an annual threshold
- IAS 8 — Distinction between a change in accounting policy and a change in accounting estimate
- IFRS 11
- IAS 17 — Meaning of incremental costs
Wednesday, 13 November 2013
New Issues
Items for continuing consideration
Administrative session
Click here to go to the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.