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IFRIC Update March 2012:

Current agenda


  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets—Levies charged for participation in a specific market (date of recognition of a liability)
  • IFRIC 12 Service Concession Arrangements— Payments made by an operator in a service concession arrangement
  • IAS 28 Investments in Associates and Joint Ventures—Application of the equity method when an associate's equity changes outside comprehensive income
  • IFRS Interpretations Committee agenda decisions
  • Issues considered for Annual Improvements
  • IFRS Interpretations Committee work in progress
  • Trustees' review of the efficiency and effectiveness of the IFRS Interpretations Committee

 
Previous meetings Update
20-23 March 2012 Update
27 February - 2 March 2012 Update
25-27 January 2012 Update
13-16 December 2011 Update
1 November 2011 Update
19-20 October 2011 Update
19-22 September 2011 Update
28 July 2011 Update
20-22 July 2011 Update
31 May - 3 June 2011 Update
17-19 May 2011 Update
11-12 May 2011 Update
4 May 2011 Update
27 April 2011 Update
April 2011 Update
29 March 2011 Update
21-23 March 2011 Update
March 2011 Update
1-2 March 2011 Update
February 2011 Update
1-2 February 2011 Update
January 2011 Update

Current discussion topics:

IFRIC Update January 2012

Current Agenda:
    • IAS 37 Provisions Contingent Liabilities and Contingent Assets - levies charged for participation in a specific market (date of recognition of a liability)
    • IAS 32 Financial Instruments: Presentation - Put options written over non-controlling interests
    • IAS 2 Inventories - Long-term prepayments for inventory supply contracts
  • IFRS Interpretations Committee agenda decisions
  • Issues considered for Annual Improvements
  • IFRS Interpretations Committee work in progress

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