Global Standards for the world economy

Friday 22 January 2021

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Meetings diary

Meetings calendar

 IFRIC Meeting - January 2010


Scheduled meeting of the IFRIC

Thursday 7 and Friday 8 January.

Boardroom at the IASB office,
First Floor
30 Cannon Street
London EC4M 6XH

Agenda papers discussed and webcasts 

The following agenda papers and webcasts are available from this meeting, to access, click on the titles below. .

Agenda paper Title     Webcasts
2 Agenda Paper 2: Accounting for Production phase stripping costs in the mining industry – scope
Agenda Paper 2A: Accounting for stripping costs in the production phase – definition of scope
 [Zip file]
3 Agenda Paper 3: IFRS 2 – Vesting and non-vesting conditions [PDF]
Agenda Paper 4 to 4F – Review of Tentative Agenda Decisions and letters received [Zip file]  
Agenda Paper 5: IFRS 1 - Revaluation basis as deemed cost [PDF]
6 Agenda Paper 6: IAS 27 - Impairment of investments in subsidiaries, jointly controlled entities and associates in the separate financial statements of the investor [PDF]
8 Agenda Paper 8: IFRS 3 - Measurement of non-controlling interests [PDF]
Agenda Paper 9: IFRS 3 - Transition requirements for contingent consideration from a business combination that occurred before the effective date of the revised IFRS [PDF]
11  Agenda Paper 11: IAS 28 - Partial use of fair value for measurement of associates [PDF]
12 Agenda Paper 12: Transition provisions for IFRS 8 amendment [PDF]
13 Agenda Paper 13: Determination of functional currency of investment holding company [PDF]
14 Agenda Paper 14: Shareholder discretion [PDF]
15 Agenda Paper 15: Accounting for costs included in self-constructed assets on transition [PDF]
16 Agenda Paper 16: Unit of account for forward contracts with volumetric optionality [PDF]
17 Agenda Paper 17: IFRIC work in progress [PDF]
18 Agenda Paper 18: IAS 39 – Staff recommendations on remaining August 2008 ED issues [PDF] 
19 Agenda Paper 19: IFRS 7 - Disclosures about the nature and extent of risks arising from financial instruments [PDF]
20 Agenda Paper 20: IAS 34 - Significant events and transactions [PDF]