IFRS Interpretations Committee holds June 2017 meeting
15 Jun 2017
The IFRS Interpretations Committee met in London on Tuesday 13 June 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:
- IFRS 3 — Acquisition of a group of assets
- IAS 38 — Goods required for promotional activities
- IAS 37 — Costs considered in determining whether a contract is onerous
- IAS 8 — Changes in accounting policies
- IAS 28 — Associate or joint venture and common control
Agenda decisions to finalise:
- IAS 41 — Biological assets growing on bearer plants
- IAS 19 — Discount rate
- IAS 33 — Tax arising from payments on participating equity instruments
- IFRS 9 — Clearing broker and centrally cleared client derivatives
- IFRS 9 — Modifications/ exchanges of financial liabilities
Deliberation of comments received:
The preliminary and unofficial notes taken by Deloitte observers for the entire meeting are also available.
