January 2014 IFRS Interpretations Committee meeting update—22 January
The IFRS Interpretations Committee is meeting at the IASB office in London UK on 29 and 30 January 2014. These email alerts provide a listing of the observer notes that have recently been made available, plus any other relevant information.
The following information has been made available today:
Agenda
Webcast Registration
Agenda Paper 2: IAS 12 Income Taxes: Recognition of deferred tax assets for unrealised losses : Cover note—Project status and feedback from consultations with IASB members
Agenda Paper 2A: IAS 12 Income Taxes: Recognition of deferred tax assets for unrealised losses : Appendix A—Approach for clarification and staff recommendation
Agenda Paper 3: IAS 12 Income Taxes: Recognition and measurement of deferred tax when an entity is loss making
Agenda Paper 4: IAS 19 Employee Benefits: Distinction of components—Employee benefit plans with a guaranteed return on contributions or notional contributions
Agenda Paper 4A: IAS 19 Employee Benefits: Employee benefit plans with a guaranteed return on contributions or notional contributions
Agenda Paper 5A: IFRS 10 Consolidated Financial Statements: Investment Entities Amendments—Investment entity subsidiary that provides investment-related services
Agenda Paper 5B: IFRS 10 Consolidated Financial Statements: Investment Entities Amendments—The interaction between the investment entity amendments and the exemption from preparing consolidated financial statements requirements in IFRS 10
Agenda Paper 5C: IFRS 10 Consolidated Financial Statements: Investment Entities Amendments—A non-investment entity’s application of the equity method for investment entity investees
Agenda Paper 7: Disclosure requirements about an assessment of going concern Agenda Paper 8: IAS 32 Financial Instruments: Presentation: Presentation A financial instrument that is mandatorily convertible into a variable number of shares (subject to a cap and a floor) but gives the issuer the option to settle by delivering the maximum (fixed) number of share
Agenda Paper 8A: IAS 32 Financial Instruments: Presentation Appendix of Comment letters received
Agenda Paper 9: IAS 32 Financial Instruments: Presentation: Classification of a financial instrument that is mandatorily convertible into a variable number of shares upon a contingent ‘non-viability’ event
Agenda Paper 9A: IAS 32 Financial Instruments: Presentation: Appendix of Comment Letters Received
Agenda Paper 10: IAS 29 Financial Reporting in Hyperinflationary Economies: Applicability of the concept of financial capital maintenance defined in constant purchasing power units
Agenda Paper 11: IFRS 11 Joint Arrangements: Analysis of Implementation issues
Agenda Paper 12: IAS12 Income Taxes: Impact of an internal reorganisation on deferred tax amounts related to goodwill
Agenda Paper 13: IAS 12 Income Taxes: Threshold of recognition of an asset on uncertain tax position
Agenda Paper 15: IAS 32 Financial Instruments: Presentation: Classification of a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor
Agenda Paper 16: IAS 16 Property, Plant and Equipment: Disclosure of carrying amount information for assets stated at revalued amounts
Agenda Paper 17: IAS 37 Provisions, Contingent Liabilities and Contingent Assets: Measurement of liabilities under IAS 37 within the context of emission trading schemes
Agenda Paper 18: IFRS 3 Business Combinations and IFRS 10 Consolidated Financial Statements: Identification of the acquirer in accordance with IFRS 3 and the parent in accordance with IFRS 10 in a stapling arrangement
Agenda Paper 19: IFRS 10 Consolidated Financial Statements and IAS 28 Investment in Associates and Joint ventures: Inconsistency with paragraph 31 of IAS 28
Agenda Paper 20: IAS 1 Presentation of Financial Statements: Issues related to the application of IAS 1
Agenda Paper 21: IAS 34 Interim Financial Reporting: Condensed statement of cash flows
Agenda Paper 22: Work in Progress Paper
Agenda Paper 22-App: Work in Progress Paper Appendices
To access all the papers available for this meeting so far and to see further information about this meeting, please click here.
Please note: this alert refers to papers posted up to 4pm today London time. Other papers may be posted after this time and will be included in the next email alert. For the most up-to-date list of observer notes at any time, please refer to the meeting page.
