Agenda for the November 2015 IFRS Interpretations Committee meeting

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04 Nov 2015

The IFRS Interpretations Committee will meet at the IASB's offices in London on 10–11 November 2015. Again, we provide you with summaries of the agenda papers made available by the staff and point out the main issues to be discussed so that you can plan for upcoming meeting and follow the decision making more closely.

The Interpretations Committee will continue its discussions on four issues. Of these, the most substantial discussions are likely to be those that relate to variable payments for asset purchases (Tuesday 10:05 to 11:05) and the relationship between IFRS 9 and IAS 28 in terms of impairment testing of financial instruments that are “in substance” part of an entity’s net investment in an associate or joint venture (Tuesday 11:35 – 12:15). The Interpretations Committee is also expected to finalise one agenda decision and will consider five new issues. For all of the new issues, the recommendation is not to take the item onto the agenda.

The full agenda for the meeting and the pre-meeting summaries of the staff papers can be found here. We will update this page for any changes to the agenda, and our Deloitte observer notes from the meeting as they become available.

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