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Meetings Diary

Meetings calendar

 IFRS Interpretations Committee January 2016


Scheduled meeting of the IFRS Interpretations Committee

Date: 12 January 2016

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


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Day Session Full webcast
Tuesday 12 January 12.00-14.50

Agenda papers

The following agenda papers were discussed at this week's meeting, to access, click on the titles below. Any changes to dates will be posted in red.

Agenda paper Title Listen
1 Opening remarks
 2 Agenda Paper 2: IAS 12 - Recognition of deferred taxes - for the effect of exchange rate changes on the tax basis of non-current assets through profit or loss
Agenda Paper 2A:
Appendix B - GLASS report
Agenda Paper 2B:
Appendix C - Comment letters
Agenda Paper 2C:
Appendix D - Example
Agenda Paper 2D:
Additional comment letter
Agenda Paper 3: IAS 39 (IFRS 9) - Embedded derivatives in negative rate environment
Agenda Paper 3:
Appendix C - Comment letters
Agenda Paper 4: IFRS 9 - Transition issues relating to hedging: When a component of a non-financial asset is being designated as a hedged item, can the hedging relationship be treated as a continuing relationship under IFRS 9? If not can it continue with its original designation of the entire non-financial item as a hedged item under IFRS 9?
Agenda Paper 5: IAS 32 - Classification of libaility for prepaid cards in the issuer's financial statements
Agenda Paper 6: IFRS 11 - Remeasurement of previously held interests - Obtainaing control/ joint control in a joint operation that does not meet the definition of a business
7 Agenda Paper 7: IFRS 5 - Non-current assets held for sale - IFRS 5 - Various Issues - Cover paper
Agenda Paper 7A:
IFRS 5 - Non-current assets held for sale - Extent of impairment recognition
Agenda Paper 7A:
Appendix B - Comment Letter 
Agenda Paper 7B:
IFRS 5 - Non-current assets held for sale - Presentation of intragroup transactions 
Agenda Paper 7B:
Appendix A - Comment letter
Agenda Paper 7B:
Appendix B - Additional comment letter
Agenda Paper 7C: Non-current assets for sale - IFRS 5 various issues
Agenda Paper 7C: Appendix B - Comment letter
Agenda Paper 9: IFRIC 12 - Payments made by an operator to a grantor in a service concession arrangement
 Agenda Paper 10: Adminstrative session

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