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Meetings diary

Meetings calendar

 IFRS Interpretations Committee January 2013


Scheduled meeting of the IFRS Interpretations Committee

Date: 22 - 23 January 2013

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

Agenda papers and webcasts

The following agenda papers were discussed at the January meeting. You can also listen to the meeeting webcasts from the recording links. Any changes to the original schedule have been posted in red.


Agenda paper Title     Listen
2 Agenda Paper 2 – IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets, IFRIC 12 Service Concession Arrangements: Variable payments for the separate acquisition of PPE and intangible assets [PDF]
Agenda paper 2, Addendum – Late letter received [PDF]
3 Agenda Paper 3 – IAS 1 Presentation of Financial Statements: Disclosure requirements about an assessment of going concern [PDF] 
4 Agenda Paper 4 – Committee work in progress [PDF]
5 Agenda Paper 5 – IFRS 3 Business Combinations: Continuing employment [PDF]
6 Agenda Paper 6 – IAS 27 Separate Financial Statements: Non-cash acquisition of non-controlling interest [PDF]
7 Agenda Paper 7 – IAS 28 Investments in Associates:  Impairment of investments in associates in separate financial statements [PDF]
8 Agenda Paper 8 – IAS 39 Financial Instruments: Recognition and Measurement: Negative interest rates: implication for presentation in the statement of comprehensive income [PDF]
Agenda Paper 8, Addendum – IAS 39 Financial Instruments: Recognition and Measurement: Negative interest rates: implication for presentation in the statement of comprehensive income [PDF]
Agenda Paper 8, Addendum – Late letter received (OIC) [PDF]
9 Agenda Paper 9 – IAS 19 Employee Benefits: Measurement of the net DBO for post employee benefit plans with employee contributions [PDF]
10 Agenda Paper 10 – IAS 19 Employee Benefits: Discount rate [PDF]
Agenda Paper 10, Addendum – IAS 19 Employee Benefits: Discount rate [PDF]
11 Agenda Paper 11 – IFRS 7 Financial Instruments: Disclosures: Whether the transfers of financial assets disclosure requirements apply to servicing rights/obligations [PDF]
12 Agenda Paper 12 – IAS 7 Statement of Cash Flows: Definitions of operating, investing and financing activities [PDF]
Agenda Paper 12A – IAS 7  Statement of Cash Flows: (AIP) Classification of interest paid that is capitalised as part of an asset [PDF]
There was insufficient time to discuss these papers at the January meeting.  These will be discussed at the March 2013 Interpretations Committee meeting.
13 Agenda Paper 13 – IAS 10 Events after the Reporting Period: Reissuing previously issued Financial Statements (revised version) [PDF]
14 Agenda Paper 14 – IAS 40 Investment Property: Accounting for a structure that appears to lack the physical characteristics of a building [PDF]
15 Agenda Paper 15 – Annual Improvements: Cover Note [PDF]
Agenda Paper 15A – Annual Improvements: IFRS 2― definition of vesting condition [PDF]
Agenda Paper 15B – Annual Improvements: IFRS 3 Business Combinations—Accounting for contingent consideration in a business combination [PDF]
Agenda Paper 15C – Annual Improvements:  IAS 1 Presentation of Financial Statements—Current/non-current classification of liabilities [PDF]
Agenda Paper 15D – Annual Improvements: IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets—Revaluation method—proportionate restatement of accumulated depreciation [PDF]
Agenda Paper 15E – Annual Improvements: IAS 24―Key management personnel services [PDF]

16 Agenda Paper 16 – IAS 37 Provisions, Contingent Liabilities and Contingent Assets: IFRIC Interpretation X Levies [PDF]
17 Agenda Paper 17 – IAS 32 Financial Instruments: Presentation: Put options written over non-controlling interests [PDF]
Agenda Paper 17, Addendum – Late letter received [PDF]
18 Agenda Paper 18 – IFRS 2   Share-based Payments: Timing of the recognition of intercompany recharges [PDF]
Please note there are 15 minutes of this recording missing due to a technical fault
19 Agenda Paper 19 will not be used at this meeting 
20 Paper 20 was withdrawn for further work to be completed, and will be presented at a future Interpretations Committee meeting.
21 Agenda Paper 21 – IAS 39 Financial Instruments: Recognition and Measurement: New items for initial consideration - Novation of derivatives under EMIR legislation (revised 18 January) [PDF]
22 Agenda Paper 22 – IAS 28 Investments in Associates and Joint Ventures and IFRS 3 Business Combinations: Acquisition of an interest in an associate or joint venture under common control [PDF] 
23 Agenda Paper 23 – IAS 7  Statement of Cash Flows: Identification of cash equivalents [PDF]