Global Standards for the world economy

Friday 22 January 2021

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Meetings diary

Meetings calendar

 IFRS Interpretations Committee May 2013

Scheduled meeting of the IFRS Interpretations Committee

Date: 14 and 15 May 2013

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

Agenda papers

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
1 Agenda Paper 1 - Introduction
2 Agenda Paper 2 - IAS 10 Events after the Reporting Period—Reissuing previously issued financial statements [PDF]
Agenda Paper 2 – Addendum - Late letter received (Deloitte) [PDF]
3 Agenda Paper 3 - IAS 28 Investments in Associates and Joint Ventures/IFRS 3 Business Combinations: Acquisition of an interest in an associate or joint venture under common control [PDF]
4 Agenda Paper 4 - IAS 7 Statement of Cash Flows—identification of cash equivalents [PDF]
5 Agenda Paper 5 - IFRS 2 Share-based Payments: Timing of the recognition of intercompany recharges [PDF]
Agenda Paper 5 - Appendix [PDF]
6 Agenda Paper 6 – IFRS 3 Business combination: Cover note [PDF]
Agenda Paper 6A - IFRS 3 Business Combinations —Definition of a business—Summary of outreach results and analysis [PDF] 
7 Agenda Paper 7 - IAS 19 Employee Benefits—Discount rate [PDF] 
8 Agenda Paper 8 - IFRS Interpretations Committee Work In Progress [PDF]
9 Agenda Paper 9 will not be used at this meeting.   
10 Agenda Paper 10 - IAS 28 Investments in Associates and Joint Ventures: Elimination of gains arising from a transaction between a joint venturer and its joint venture [PDF] 
11 Agenda Paper 11 - Annual Improvements to IFRSs―2011-2013 Cycle (ED/2012/1) comment letter analysis - Cover note [PDF]
Agenda Paper 11A - IFRS 1 First-time Adoption of International Financial Reporting Standards—Meaning of effective IFRS 
Agenda Paper 11B - IFRS 3 Business Combinations—Scope Exception for Joint Ventures [PDF]
Agenda Paper 11C - IFRS 13 Fair Value Measurement: scope of paragraph 52 (portfolio exception) [PDF]
Agenda Paper 11D - IAS 40 Investment Property—Acquisition of investment property: interrelationship with IFRS 3 [PDF]

12 Agenda Paper 12 - IAS 12 Income Taxes—Recognition of deferred tax assets for unrealised losses - Analysis of different approaches [PDF]
13 Agenda Paper 13 - IFRS 2 Share-Based Payment: Share-based payment transactions where the manner of settlement is contingent on future events [PDF] 
14 Agenda Paper 14 will not be used at this meeting.    
15 Agenda Paper 15 will not be used at this meeting.  
16 Agenda Paper 16 - New item for initial consideration - Classification of financial instruments that give the issuer the contractual right to choose the form of settlement [PDF]
17 Agenda Paper 17 - Disclosures—Transfers of Financial Assets Amendments to IFRS 7: Servicing agreements [PDF] 
18 Agenda Paper 18 - Fair Value Measurement: Portfolios[PDF] 
19 Agenda Paper 19 - IFRS 10 Consolidated Financial Statements: Effect of protective rights on an assessment of control [PDF] 
20 Agenda Paper 20A - IFRS 5 Non-current Assets Held for Sale and Discontinued Operations—classification as held for sale in conjunction with a planned IPO [PDF]
Agenda Paper 20B - IFRS 5 Non-current Assets Held for Sale and Discontinued Operations—change of disposal method [PDF]
Agenda Paper 20C - IFRS 5 Non-current Assets Held for Sale and Discontinued Operations - Summary of outreach request [PDF]