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 IFRS Interpretations Committee Meeting November 2014


Scheduled meeting of the IFRS Interpretations Committee

Date: 11 November 2014

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

Agenda Papers

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

Agenda paper Title Recording
1 Agenda Paper 1: Introduction
2 Agenda Paper 2: IFRS 11 Joint Arrangements: Proposed wording for agenda decision [PDF]
3 Agenda Paper 3: IAS 19 Employee Benefits: Remeasurement at a plan amendment, curtailment or settlement: Sweep issue—significant market fluctuations
Agenda Paper 3: Appendix A
4 Agenda Paper 4: IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations: Issue relating to the requirements for scope and presentation in IFRS 5 [PDF]
5 Agenda Paper 5: IAS 12 Income Taxes: How should current tax assets and liabilities be measured when tax position is uncertain [PDF]
Agenda Paper 6: IAS 2 Inventories: Should interest be accreted on prepayments in long-term supply contracts [PDF]
7 Agenda Paper 7: IFRS 12 Disclosure of Interests in Other Entities: Disclosure of summarised financial information about material joint ventures and associates
8 Agenda Paper 8: IAS 16 Property, Plant and Equipment and IAS 2 Inventories: Accounting for core inventories
9 Agenda Paper 9: IAS 16 Property, Plant and Equipment: Accounting for net proceeds and costs of testing on PPE
Agenda Paper 9: Appendix
10 Agenda Paper 10: IAS 21 The Effects of Changes in Foreign Exchange Rates: Foreign exchange restrictions and hyperinflation [PDF]
Agenda Paper 10: Appendix D [PDF]
Agenda Paper 10: Appendix E [PDF]
11 Agenda Paper 11: IAS 39 - Financial Instruments: Recognition and Measurement: Holder's accounting for exchange of equity instruments
Agenda Paper 11: Appendix B
12 Agenda Paper 12AL IFRS 10 Consolidated Financial Statements: Single-asset, single lessee lease vehicles and the assessment of control under IFRS 10. In what circumstances does the lender or lessee consolidate [PDF]
Agenda Paper 12A: Appendix B submission [PDF]
Agenda Paper 12B: IFRS 10 Consolidated Financial Statements: Control of a structured entity by a junior lender [PDF]
Agenda Paper 12B: Appendix B submission
Agenda Paper 13: IAS 32 Financial Instruments: Presentation and IAS 37 Provisions, Contingent Liabilities and Contingent Assets: Classification of liability for prepaid cards issued by a bank in the banks financial statements [PDF]
14 Agenda Paper 14: IAS 21 The Effects of Changes in Foreign Exchange: Revenue transaction denominated in foreign currency: What is the date of the transaction for the purpose of identifying the applicable exchange rate for revenue recognition [PDF]
15 Agenda Paper 15 - IAS 12 Income Taxes: Selection of applicable tax rate for measurement of deferred tax relating to investment in associate [PDF]
Agenda Paper 16: IAS 28 Investments in Associates and Joint Ventures: Applying the fair value option: an investment by investment choice or a consistent policy choice [PDF]
Agenda Paper 17: IAS 19 Employee Benefits: Should longevity swaps held under a defined benefit scheme be measured at fair value as part of plan asset or on another basis as a 'qualifying insurance policy' [PDF]
Agenda Paper 18: Administrative Session: Work in progress [PDF]



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