November 2014 IFRS Interpretations Committee meeting notes — Part 2
20 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 2, IAS 16, IAS 21, IAS 39, IFRS 10, and IFRS 12.
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
Finalisation of tentative agenda decisions
- IFRS 12 — Disclosure of summarised financial information about material joint ventures and associates
- IAS 16 and IAS 2 — Accounting for core inventories
- IAS 16 — Accounting for net proceeds and costs of testing on PPE
- IAS 21 — Foreign exchange restrictions and hyperinflation
- IAS 39 — Holder’s accounting for exchange of equity instruments
New issues
- IFRS 10 — Control of a structured entity by an operating lease
- IFRS 10 — Control of a structured entity by a lender
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.
