Agenda and pre-meeting summaries for the May 2017 IFRS Interpretations Committee meeting
20 Apr 2017
The IFRS Interpretations Committee will meet via Video Conference Call on Wednesday 3 May 2017. It is scheduled to be a one hour meeting, to discuss one new issue. The staff will also identify the new issues that have come to them that they are still analysing for future meetings.
The Committee will consider whether a financial instrument, classified as equity by the issuer in accordance with IAS 32.16A-16D, is eligible for FVTOCI classification in terms of IFRS 184.108.40.206. The staff believe that it is clear that such instruments are not eligible for the OCI presentation election and that the Committee should not add this issue to its agenda.
The full agenda and the pre-meeting summaries for the meeting can be found here. We will update this page for our Deloitte observer notes from the meeting as they become available.