IFRS Interpretations Committee September 2015

Scheduled meeting of the IFRS Interpretations Committee

Date: 8 and 9 September 2015

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

Webcast

You can listen to this meeting webcast at any time. Click on the audio icon below and register. Registration is free. The webcast will be available online for a year after the meeting, expiring 9 September 2016.

Day	Morning Session	Webcast	Afternoon Session	Webcast
Tuesday 8 September	10:00 - 12:50 BST		13:50 - 17:10 BST
Wednesday 9 September	09:00 - 11:15 BST		N/A

Agenda papers discussed

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

Agenda paper	Title	Listen
-	Opening Remarks
2	Agenda Paper 2: IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations - Cover paper [PDF] Agenda Paper 2A: IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations - Report back to the IASB discussion and decisions on IFRS 5 issues [PDF] Agenda Paper 2B: IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations - To what extent can an impairment loss be allocated to non-current assets within a disposal group [PDF] Agenda Paper 2C:IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations - Presentation of intragroup transactions between continuing and discontinued operations [PDF] Agenda Paper 2D: IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations - Proposal to publish a tentative agenda decision on varous IFRS 5 related issues [PDF]
3	Agenda Paper 3: IAS 16 Property, Plant and Equipment Accounting for proceeds and cost of testing PPE: should net proceeds reduce cost of asset? [PDF] Agenda Paper 3A: IAS 16 Property, Plant and Equipment Draft Interpretation—Accounting for proceeds and cost of testing PPE [PDF]
4	Agenda Paper 4: IAS 32 Financial Instruments: Presentation Classification of liability for prepaid cards issued by a Bank in the Bank’s financial statements [PDF];
5	Agenda Paper 5: IFRS 11 Joint Arrangements: Remeasurement of Previously Held Interests [PDF] Agenda Paper 5A: IFRS 11 Joint Arrangements: Remeasurement of Previously Held Interests—Acquisition of control over a joint operation [PDF] Agenda Paper 5B: IFRS 11 Joint Arrangements: Remeasurement of Previously Held Interests—Loss of control transaction [PDF] Agenda Paper 5C: IFRS 11 Joint Arrangements: Remeasurement of Previously Held Interests—Change of interests' transaction resulting in an acquisition of joint control [PDF]
6	Agenda Paper 6: IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets and IFRIC 12 Service Concession Arrangements: Variable payments for asset purchases and payments made by an operator to a grantor in a service concession arrangement—Cover memo and possible alternatives [PDF] Agenda Paper 6A: IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets: Variable payments for purchases of property, plant and equipment and intangible assets [PDF] Agenda Paper 6B: IFRIC 12 Service Concession Arrangements: Payments made by an operator to a grantor [PDF] Agenda Paper 6C: IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets and IFRIC 12 Service Concession Arrangements: Variable payments for asset purchases and payments made by an operator to a grantor in a service concession arrangement—Simplified Examples [PDF]
7	Agenda Paper 7: New items for initial consideration: IFRS 9 Financial Instruments—transition for hedge accounting [PDF]
8	Agenda Paper 8: 2015 Agenda Consultation - Response to the IASB's Request for Views [PDF]
9	Agenda Paper 9: New items for initial consideration: IAS 39 Financial Instruments: Recognition and Measurement—Separation of an embedded floor from a floating rate host contract in a negative interest rate environment [PDF]
10	Agenda Paper 10: New items for initial consideration: IFRS 9 Financial Instruments and IAS 28 Investments in Associates and Joint Ventures—Impairment of long-term interests [PDF]
11	Agenda Paper 11: IFRS Interpretations Committee Work in Progress [PDF]

Documents