Global Standards for the world economy

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Meetings calendar

 IFRS Interpretations Committee November 2015


Scheduled meeting of the IFRS Interpretations Committee

Date: 10 and 11 November 2015

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


You can listen to the webcast by selecting the audio icons below. Registration is free. The webcast will be available online for a year, expiring on 11 November 2016.

Day Morning Session Register Afternoon Session Register
Tuesday 10 November 10:00 to 12:15 BST 13:15 - 16:20 BST
Wednesday 11 November 09:00 - 12:00 BST

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 Date to be discussed
- Opening Remarks
2 Agenda Paper 2: IAS 16/IAS/38/IFRIC 12 - Property, Plant and Equipment/Intangible Assets/Service Concession Arrangements: Variable payments for asset purchases made by an operator to a grantor
Agenda Paper 2A: Initial accounting for variable payments for asset purchase
Agenda Paper 2B: D3 Subsequent accounting for variable payments for asset purchases
Agenda Paper 2C: D3 Service concessions payments by operator
3 Agenda Paper 3: Definition of a Business - Update on IASB proposals
4 Agenda Paper 4: IFRS9/IAS 39 - Financial Instruments/Financial Instruments: Recognition and Measurement: Derecognition of modified financial assets
5 Agenda Paper 5: IFRS 9/IAS 28 - Financial Instruments/Investments in Associates and Joint Ventures: Is measurement of long-term interest in associates and joint ventures, including impairment, in accordance with IFRS 9, IAS 28, or both?
6 Agenda Paper 6: IAS 2/IAS 38 - Inventories/Intangible Assets - Should interest be accreted on prepayments in long-term supply contracts?
Agenda Paper 6A - Appendix
7 Agenda Paper 7: IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance: Recoverable cash advances provided by government
8 Agenda Paper 8: IAS 12 - Income Taxes: Interest payments on equity instruments
Agenda Paper 8A: Appendix B Submission
9 Agenda Paper 9: Agenda Consultation
10 Agenda Paper 10: IAS 32 - Financial Instruments: Presentation - Offsetting in respect of certain cash pooling arrangements
11 Agenda Paper 11: IFRS 9 - Financial Instruments - Determining hedge effectiveness for net investment hedges
13 Agenda Paper 13: IFRIC 12 - Service Concession Arrangements - Combined service concession and lease arrangements
Agenda Paper 13A - Appendix B Submission
14 Agenda Paper 14: IAS 36 - Impairment of Assets - Recoverable amount and carrying amount of a cash-generating unit
15 Agenda Paper 15: Administrative Session - Work in progress

Note: Agenda Paper 12 will not be used at this meeting.


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