January 2015 IFRS Interpretations Committee meeting notes — Part 2
30 Jan 2015
The IFRS Interpretations Committee met in London on 27 January 2015. We've posted the Deloitte observer notes for the sessions on IAS 21, IAS 32, IAS 28, and IFRIC 21.
The topics discussed were as follows (click through to access detailed Deloitte observer notes for each topic):
TUESDAY, 27 JANUARY 2015
Items for continuing consideration
- IAS 21 — The effects of changes in foreign exchange rates
- IAS 32 — Classification of liability for prepaid cards issued by a Bank in the Bank’s financial statements
Finalisation of tentative agenda decisions
- IAS 28 — Assessment of significant influence
- IFRIC 21 — Accounting for cost of levy on PPE of service provider
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.
