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IFRS Interpretations Committee March 2016

Meetings calendar

 IFRS Interpretations Committee March 2016


Scheduled meeting of the IFRS Interpretations Committee

Date: 22 March 2016

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


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 Morning Session Full Webcast Afternoon Session Full Webcast
Tuesday 22 March 09.45-12.45 (GMT)
13.45-17.40 (GMT)

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 16 - Property, Plant and Equipment: Accounting for proceeds and costs of testing PPE
3 Agenda Paper 3: IFRS 11 - Joint Arrangements: Remeasurement of previously held interests - loss of control
4 Agenda Paper 4: IAS 32 - Financial Instruments - Presentation: Classification of liability for prepaid cards in the Issuer's financial statements
5 Agenda Paper 5: IAS 12 - Income Taxes: Accounting for income tax consequences of payments on financial instruments that are classsified as equity
Agenda paper 6: IFRIC 12 - Service Concession Arrangements: Service concession arrangements with leased infrastructure
Agenda Paper 7: IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance: Recoverable cash advances provided by Government

Agenda Paper 8: IAS 16 - Property, Plant and Equipment, IAS 28 Intangible Assets: Variable payments for asset purchases
Agenda Paper 9: IFRS 9/ IAS 39 - Financial Instruments/ Financial Instruments: Recognition and Measurement: Derecognition of modified financial assets
10 Agenda Paper 10: IAS 32 - Financial Instruments: Presentation: Offsetting and cash pooling arrangements
11 Agenda Paper 11: IAS 36 - Impairment of Assets: Recoverable amount and carrying amount of cash-generating unit
Agenda Paper 12: IFRS 9 - Financial Instruments: Determining hedge effectiveness for net investment hedges
 13 Agenda Paper 13: IAS 12 - Income Taxes: Expected manner of recovery when calculating DT on indefinite life intangible assets
Agenda Paper 14A: Work in progress
Agenda Paper 14B: IFRS IC annual activity 2015

[included in AP 5 recording]
Agenda Paper 15: IFRS 9 - Financial Instruments, IAS 28 Investments in Associates and Joint Ventures: Long-term interests

*Agenda Papers 9, 11, 13 were not discussed and will be included in a future meeting.


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