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Thursday 21 November 2019

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IFRS Interpretations Committee May 2016

Meetings calendar


 IFRS Interpretations Committee May 2016

 

Scheduled meeting of the IFRS Interpretations Committee

Date: 10 May 2016

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

Registration

Webcast: Please note that the above Webcast(s) will no longer be available after 90 days of the meeting date. They will continue to be available from the IFRS Interpretations Committee pages.

Day Morning Session Webcast Afternoon Session Webcast
Tuesday 10 May 09.00-13.00 BST

13.00-17.05 BST

NOTE: 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.

Agenda papers discussed

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: IFRS 9 - Financial Instruments and IAS 28 - Investments in Associates and Joint Ventures: Accunting for long-term interests


3 Agenda Paper 3: IAS 20 - Accounting for Government Grants and Disclsoure of Government Assistance: Repayable cash advances provided by a government


4 Agenda Paper 4: IFRIC 12 - Service Concession Arrangements with Leased Infrastructure: Service concession arrangements with leased infrastructure


5 Agenda Paper 5: Proposed narrow scope amendment to IAS 40 - Investment Property

6* Agenda Paper 6: IFRS 9 - Financial Instruments and IAS 39 - Financial Instruments: Recognition and Measurement: Derecognition of modified financial assets

7 Agenda Paper 7: Draft interpretation IAS 21 - The Effects of Changes in Foreign Exchange Rates: Foreign currency transactions and advance consideration - Cover paper
Agenda Paper 7A: Draft interpretation IAS 21 - The Effects of Changes in Foreign Exchange Rates: Foreign currency transactions and advance consideration - Comment Letter Summary
Agenda Paper 7B: Draft interpretation IAS 21 - The Effects of Changes in Foreign Exchange Rates: Foreign currency transactions and advance - Consideration and Analysis 

8* Agenda Paper 8: IAS 36 - Impairment of Assets: Recoverable amount and carrying amount of a cash generating unit

9 Agenda Paper 9: IAS 32 - Financial Instruments: Presentation: Written put option over NCI

10* Agenda Paper 10: IAS 12 - Income Taxes: Expected manner of recovery when calculating DT on indefinite life intangible assets
11 Agenda Paper 11: IFRS 9 - Financial Instruments and IAS 39 - Financial Instruments: Recognition and Measurement: Fees and costs included in the 10 per cent test for derecognition of financial liabilities

 12  Agenda Paper 12: Work in Progress


 

* Agenda Papers 6, 8 and 10 have been carried forward from the March Interpretations Committee Meeting and remain unchanged.

Documents

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