Global Standards for the world economy

Saturday 26 September 2020

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Meetings diary

Meetings calendar

 IFRS Interpretations Committee September 2012


Scheduled meeting of the IFRS Interpretations Committee

Date: 18 and 19 September 2012

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

Agenda papers and audio files 

The following agenda papers and audio files are available this week's meeting, to access from the links below:

Agenda paper Title Audio
2 Agenda Paper 2: IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets, IFRIC 12 Service Concession Arrangements: Contingent pricing of PPE and intangible assets [PDF]   
3 Agenda Paper 3: IAS 39 Financial Instruments: Recognition and Measurement: Determining the effective interest rate of restructured Greek Government bonds [PDF]   
4 Agenda Paper 4: IFRS 3 Business Combinations: Continuing employment [PDF]
Agenda paper 4A: IFRS 3 Business Combinations—Continuing employment [PDF] posted 19 Sept
5 Agenda Paper 5: IAS 19 Employee Benefits:  Accounting for contribution based promises [PDF]
Agenda Paper 5A: IAS 19 Employee Benefits:  Accounting for contribution based promises [PDF]
Agenda Paper 5B: IAS 19 Employee Benefits: IFRIC Draft Interpretation D9–Scope of a draft interpretation [PDF]
Agenda Paper 5C: IAS 19 Employee Benefits: Accounting for contribution based promises [PDF] reposted 17 Sept, adding a sentence to the tentative agenda decision in appendix A
Comment letters received on agenda paper 5C [PDF]

6 Agenda Paper 6: IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets and IAS 17 Leases: Purchase of right to use land [PDF]   
7 Agenda Paper 7: AS 41 Agriculture and IFRS 13 Fair Value Measurement: Valuation of biological assets using a residual method [PDF]   
 8  Not in use  
 9  Not in use  
10 Agenda Paper 10: IAS 19 Employee Benefits: Measurement of the net DBO with employee contributions [PDF]   
11 Agenda Paper 11: IAS 27 Separate Financial Statements: Accounting for the purchase of NCI when the consideration includes non-cash items [PDF]   
12 Agenda Paper 12: IAS 28 Investments in Associates and Joint Ventures: Impairment of investments in associates [PDF]   
13 Agenda Paper 13: IAS 40 Investment Property: Accounting for telecommunication tower [PDF]   
14 Agenda Paper 14: IAS 39 Financial Instruments: Recognition and Measurement: Presentation of income and expense [PDF]   
15 Agenda Paper 15: IFRS 3 Business Combinations: Accounting for reverse acquisition transactions where the acquiree is not a business [PDF]
Agenda Paper 15 addendum: Additional comment letter received [PDF] posted 19 Sept
17 Agenda paper 17: IFRS Interpretations Committee Work In Progress [PDF]