November 2014 IFRS Interpretations Committee meeting notes — Part 3 (concluded)
24 Nov 2014
The IFRS Interpretations Committee met in London on 11 November 2014. We've posted the Deloitte observer notes for the sessions on IAS 12, IAS 19, IFRS 5, and IFRS 11.
The topics discussed were as follows (click through to access detailed Deloitte observer notes for each topic):
TUESDAY, 11 NOVEMBER 2014
Items for continuing consideration
- IFRS 11 — Proposed wording for agenda decisions
- IAS 19 — Remeasurement at a plan amendment, curtailment or settlement
- IFRS 5 — Issues relating to the requirements for scope and presentation in IFRS 5
- IAS 12 — Measurement of current tax assets and liabilities when a tax position is uncertain
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.