May IFRS Interpretations Committee meeting notes — Part 2 (concluded)
20 May 2014
The IFRS Interpretations Committee meeting was held on 13–14 May 2014. We've posted the Deloitte observer notes from the remaining eight sessions.
The topics discussed were as follows (click through to access detailed Deloitte observer notes for each topic):
TUESDAY, 13 MAY 2014
Finalisation of tentative agenda decisions
- IFRS 3 & IFRS 10 – Identification of the acquirer in accordance with IFRS 3 and the parent in accordance with IFRS 10 in a stapling arrangement
- IAS 19 – Employee benefit plans with a guaranteed return on contributions or notional contributions
- IAS 32 – Classification of an instrument that is mandatorily convertible into a variable number of shares, subject to a cap and a floor
- IAS 16 – Disclosure of carrying amount information for assets stated at revalued amounts
- IAS 1 – Issues related to the application of IAS 1
Finalisation of tentative agenda decisions
- IFRIC 14 – Availability of refunds from a defined benefit plan managed by an independent trustee
- IAS 19 – Remeasurement at a plan amendment or curtailment
WEDNESDAY, 14 MAY 2014
Items for continuing consideration
- Annual improvements (2012–2014 cycle)
- IFRS 5 – Changes in methods of disposal
- IFRS 7 – Servicing contracts
- IFRS 7 – Applicability of the amendments to IFRS 7 on offsetting disclosures to condensed interim financial statements
- IAS 19 – Discount rate: regional market issue
- IAS 34 – Disclosure of information 'elsewhere in the interim financial report'
Click here to go to the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.
