We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee
30 Nov 2015
We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 32, IAS 39, IFRS 5, IFRS 9, and IFRS 11, as published in the September 2015 IFRIC Update.
More information about the issues is set out below:
| Issue | Agenda decision supported? | More information |
|---|---|---|
| IAS 32 Financial Instruments: Presentation — Classification of the liability for a prepaid card in the issuer’s financial statements | yes | |
| IAS 39 Financial Instruments: Recognition and Measurement — Separation of an embedded interest rate floor from a floating rate host contract in a negative interest rate environment | yes | |
| IFRS 5 Non-current Assets Held for Sale and Discontinued Operations — To what extent can an impairment loss be allocated to non-current assets within a disposal group? | yes | |
| IFRS 5 Non-current Assets Held for Sale and Discontinued Operations — How to present intragroup transactions between continuing and discontinued operation | no | |
| IFRS 5 Non-current Assets Held for Sale and Discontinued Operations — Various IFRS 5-related issues | yes | |
| IFRS 9 Financial Instruments — Transition for hedge accounting | yes | |
| IFRS 11 Joint Arrangements — Remeasurement of previously held interests: Various transactions | yes |
You can access all our comment letters to the IASB, IFRS Foundation, and IFRS Interpretations Committee here.
