May IFRS Interpretations Committee meeting notes — Part 1
15 May 2014
The IFRS Interpretations Committee meeting was held on 13–14 May 2014. We've posted the Deloitte observer notes from eight sessions held on Tuesday, on various topics regarding IFRS 2, IFRS 11, IAS 12, IAS 16, and IAS 37.
The topics discussed were as follows (click through to access detailed Deloitte observer notes for each topic):
TUESDAY, 13 MAY 2014
Items for continuing consideration
Finalisation of tentative agenda decisions
Items for continuing consideration
Finalisation of tentative agenda decisions
- IFRS 2 – Price difference between the institutional offer price and the retail offer price for shares in an initial public offering
- IAS 12 – Recognition of deferred tax assets for unrealised losses
- IAS 12 – Threshold of recognition of an asset on uncertain tax position
- IAS 37 – Measurement of liabilities under IAS 37 within the context of emission trading schemes
- IAS 12 – Impact of an internal reorganisation on deferred tax
Click here to go to the preliminary and unofficial notes taken by Deloitte observers for the entire meeting. Notes from the remaining sessions will be posted in due course.