This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Agenda and pre-meeting summaries for the May 2017 IFRS Interpretations Committee meeting

  • IFRS IC meeting (blue) Image

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.

New issue

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 9.4.1.4. 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.

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.