Global Standards for the world economy

Friday 22 January 2021

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 IFRIC Meeting - May 2009


The IFRIC will be meeting on Thursday 7 May only

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

Agenda papers and webcasts

The following agenda papers and webcasts are available from this meetinhg to access, click on the links below:

Agenda paper Title     Audio
2 Agenda Paper 2: Compliance costs for REACH [PDF]
3 Agenda Paper 3: Venture capital consolidations and partial use of fair value through profit or loss [PDF]
4 Agenda Paper 4: Determination of cash equivalents [PDF]
Agenda Paper 4: Addendum - Determination of cash equivalents [PDF]
5 Agenda Papers 5 – 5G: Review of Tentative Agenda Decisions [Zip file]
6 Agenda Paper 6: IFRS 3 Business Combinations
Agenda Paper 6A: Acquisition costs in a business combination
Agenda paper 6B: Amendments to IFRS3 and IAS27: Earlier Application of IFRS 3
Agenda Paper 6C: Treatment of transaction costs on acquisition or disposal of non-controlling entities
[Zip file]

7 Agenda Paper 7: Potential effect of IFRS 3 on equity method accounting [PDF]
8 Agenda Paper 8: Impairment of investment in associates [PDF]
9 Agenda Paper 9: Hedging using more than one derivative as the hedging instrument [PDF]
10 Agenda Paper 10: Meaning of significant or prolonged [PDF]
11 Agenda Paper 11: Scope of IFRIC 12 [PDF]
12 Agenda Paper 12: IFRIC 18 Applicability to the customer [PDF]
13 Agenda Paper 13: IFRIC work in progress [PDF]
14 Agenda Paper 14: Interim Fair Value disclosures [PDF]