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IFRS Interpretations Committee July 2016

Meetings calendar

 IFRS Interpretations Committee July 2016


Scheduled meeting of the IFRS Interpretations Committee

Date: 12 July 2016

This meeting was held via video conference.


Webcast: You can register for this webcast any time up to the webcast starting. Shortly after the webcast has finished, a recording of this webcast / meeting will be available from the links below for a year. After a year, the recording will be available on request. The audio of individual paper discussions will be available on the site permanently.

Day Session
Tuesday 12 July 12.00-15.50 BST

The IFRS IC meeting agenda and timetable for individual agenda items is posted in advance of the meeting on the IASB Website but is subject to change.

Observers are encouraged to check the Website shortly before the meeting for last minute changes.

The timing of sessions may change on the day of the meeting (without notice) if previous sessions take less or more time than anticipated.
IASB cannot accept any responsibility for losses or inconvenience caused by changes to timing or difficulties in accommodating members of the public.

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 - Income Taxes: Expected manner of recovery when calculating DT on idefinite life intangible assets

3 Agenda Paper 3: Draft Interpretation IAS 21 - The Effects of Changes in Foreign Exchange Rates: Foreign currency transactions and advance consideration
Agenda Paper 3A: Foreign currency transactions and advance consideration: Analysis of matters raised in comment letters
Agenda Paper 3B: Foreign currency transactions and advance consideration: Due process 

Agenda Paper 4: IFRS 11 - Joint Arrangements: Remeasurement of previously held interests - loss of control
Agenda Paper 5: IFRIC 12 - Service Concession Arrangements: Payments made by an operator to a grantor in a service concession

Agenda Paper 6: Proposed Narrow Scope Amendments to IAS 19 - Employee Benefits and IFRIC 14 IAS 19  - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction - Comment letter summary: Availability of a refund of a surplus from a defined benefit plan and remeasurement on a plan amendment, curtailment or settlement
Agenda Paper 6A: Exposure Draft of proposed amendments to IAS 19 and IFRIC 14: Comment letter summary of proposed amendments to IFRIC 14
Agenda Paper 6B: Exposure Draft of proposed amendments to IAS 19 and IFRIC 14: Comment letter summary of proposed amendments to IAS 19

Agenda Paper 7: Draft Interpretation IAS 12 - Income Taxes: Uncertainty over income tax treatments - comment letter summary [revised 1 July]

Agenda Paper 8: Work in progress


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