We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee
07 Apr 2014
We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 1, IAS 12, IAS 16, IAS 19, IAS 32, IAS 37, IFRS 3 and IFRS 11, as published in the January IFRIC Update.
More information about the issues is set out below:
| Issue | More information |
|---|---|
| IAS 1 Presentation of Financial Statements — Issues relating to the application of IAS 1 | |
| IAS 12 Income Taxes — Recognition and measurement of deferred tax assets when an entity is loss-making | |
| IAS 12 Income Taxes — Impact of an internal reorganisation on deferred tax amounts related to goodwill | |
| IAS 12 Income Taxes — Threshold of recognition of an asset in the situation in which the tax position is uncertain | |
| IAS 16 Property, Plant and Equipment — Disclosure of carrying amounts under the cost model | |
| IAS 19 Employee Benefits — Employee benefit plans with a guaranteed return on contributions or notional contributions | |
| IAS 32 Financial Instruments: Presentation — Accounting for a financial instrument mandatorily convertible into a variable number of shares subject to a cap and a floor | |
| IAS 37 Provisions, Contingent Liabilities and Contingent Assets — Measurement of liabilities arising from emission trading schemes | |
| IFRS 3 Business Combinations — Identification of the acquirer in accordance with IFRS 3 and the parent in accordance with IFRS 10 in a stapling arrangement | |
| IFRS 11 Joint Arrangements — Classification of joint arrangements |
You can access all our comment letters to the IASB, IFRS Foundation, and IFRS Interpretations Committee here.
Related Topics
- IAS 1 — Presentation of Financial Statements
- IAS 12 — Income Taxes
- IAS 16 — Property, Plant and Equipment
- IAS 19 — Employee Benefits (2011)
- IAS 32 — Financial Instruments: Presentation
- IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
- IFRS 3 — Business Combinations
- IFRS 11 — Joint Arrangements
