IFRS Interpretations Committee holds March 2017 meeting
16 Mar 2017
The IFRS Interpretations Committee met in London on 14–15 March 2017. We have posted Deloitte observer notes for the technical issues discussed during this meeting.
Please click through for the notes relating to the following issues:
- New issues:
- IAS 12 — Interest and penalties.
- IAS 19 — Discount rates.
- IAS 32 — Centrally cleared derivatives.
- IAS 33 — Tax consequences of dividends on participating equity instruments.
- IAS 41 — Fair value of biological assets growing on bearer plants.
- IFRS 1 — Subsidiary as a first time adopter.
- IFRS 9 — Modifications and exchanges of financial liabilities.
- Deliberation of comments received:
- Agenda decisions to finalise:
- Administrative session:
The preliminary and unofficial notes taken by Deloitte observers for the entire meeting are also available.
