March 2015 IFRS Interpretations Committee meeting notes — Part 1
27 Mar 2015
The IFRS Interpretations Committee met in London on 24 March 2015. We've posted the Deloitte observer notes for the sessions on IAS 12, IAS 19, IAS 21, IFRS 10, IFRS 11, IFRIC 14, and the Committee's work in progress
The topics discussed were as follows (click through to access detailed Deloitte observer notes for each topic):
TUESDAY, 24 MARCH 2015
Items for continuing consideration
Finalisation of tentative agenda decisions
- IFRS 11 — Various issues
- IFRS 10 — Single-asset, single-lessee vehicles and the assessment of control
- IAS 12 — Selection of applicable tax rate for measurement of deferred tax relating to investment in associate
- IAS 19 — Should longevity swaps held under a defined benefit scheme be measured at fair value as part of a plan asset or on another basis as a 'qualifying insurance contract'
New issue
Administrative session
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.