Global Standards for the world economy

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Meetings diary

Meetings calendar

 IFRS Interpretations Committee March 2013


Scheduled meeting of the IFRS Interpretations Committee

Date: 12 and 13 March 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 meeting webcasts from the recording links. Any changes to the original schedule have been posted in red.


Agenda paper Title Listen
2 Introduction
2 Agenda Paper 2 – IAS 41 Agriculture and IFRS 13 Fair Value Measurement: Valuation of biological assets using a residual method [PDF]
3 Agenda Paper 3 – IFRS 3 Business Combinations: Accounting for reverse acquisition transactions where the acquiree is not a business [PDF]
4 Agenda Paper 4 – 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]
5 Agenda Paper 5 – IFRS 2 Share-based payment: Cover note[PDF]
Paper 5A will not be discussed at this meeting.
Agenda Paper 5B – IFRS 2 Share-based payment: Share-based payment awards settled net of tax withholdings
Agenda Paper 5C – IFRS 2 Share-based payment: Modification of a share-based payment transaction from cash-settled to equity-settled [PDF]
6 Paper 6 will not be discussed at this meeting.
7 Agenda Paper 7 – IAS 7 Statement of Cash Flows: Review of definitions of operating, financing and investing [PDF]
8 Agenda Paper 8 – IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment: IFRIC Interpretation X Levies [PDF]
9 Agenda Paper 9 – Annual Improvements to IFRSs 2010–2012 Cycle (ED/2012/1) comment letter analysis (part 3): Cover note [PDF]
Agenda Paper 9A – Annual Improvements to IFRSs 2010–2012 Cycle:  IFRS 3 Business Combinations—Accounting for contingent consideration in a business combination [PDF]
Paper 9B will not be discussed at this meeting.
Agenda Paper 9C – Annual Improvements IAS 7 – Interest paid that is capitalised [PDF]
10 Agenda Paper 10 – IFRS Business Combinations: Mandatory purchase of NCI in BC obtaining control of listed entity [PDF]
11 Agenda Paper 11 – IFRS 10 Consolidated Financial Statements: Protective rights and continuous assessment of control under IFRS 10 [PDF]
12 Agenda Paper 12 – IFRS 5 Non-current Assets Held for Sale and Discontinued Operations:  Classification in conjunction with a planned IPO and change on disposal method [PDF]
13 Agenda Paper 13 – IAS 28 Investments in Associates and Joint Ventures: Elimination of intercompany profits between an issuer and its joint venture [PDF]
14 Agenda Paper 14 – IAS 19 Employee Benefits—Discount rate [PDF]
15 Agenda Paper 15 – IAS 19 Employee Benefits: Post vs Pre-tax discount rate [PDF]
Agenda Paper 15 Addendum – Appendix C Submission [PDF]
16 Agenda Paper 16 – IFRS 7 Financial Instruments: Disclosures: Applicability of the amendments to IFRS 7 Financial Instruments: Disclosures, on offsetting financial assets and financial liabilities to condensed interim financial statements [PDF]
17 Agenda Paper 17 – IFRS Interpretations Committee Work In Progress [PDF]
18 Agenda Paper 18 – Administrative session: Review of IFRS Interpretations Committee’s activity (2012) [PDF]&