March IFRIC Meeting:

Customer Loyalty Programmes (Agenda Paper 8)

Financial Instruments: Classification of a financial instrument as liability or equity (Agenda Paper 5) 

 
IAS 18 Real Estate Sales (Agenda Paper 3)

 
IAS 19 Employee Benefits – Minimum Funding Requirements and the asset ceiling (Agenda Paper 4)

 
IAS 39 Financial Instruments: Recognition and Measurement – Aspects of derecognition in the context of securitisation (Agenda Paper 11)

 
IAS 39 Financial Instruments: Recognition and Measurement – Overview of the derecognition requirements (Agenda Paper 11A)

 
IAS 39 Financial Instruments: Recognition and Measurement – More detailed analysis of the questions the IFRIC has been asked to consider in relation to derecognition of financial assets (Agenda Paper 11B) 

 
IAS 39 Financial Instruments: Recognition and Measurement – Hedging Inflation Risk – Whether inflation risk qualifies as a separable component for hedging purposes (Agenda Paper 12) 

IFRIC relationship with National Standard-Setters and National Interpretative Groups (Agenda Paper 7)

IFRS 1 First-time Adoption of International Financial Reporting Standards – Cost of a subsidiary in the separate financial statements of a parent (Agenda Paper 6)

Recommendations by Agenda Committee regarding requests for IFRIC agenda items:

IFRS 2 Share-based Payment: Scope of IFRS 2 – Share plans with cash alternatives at the discretion of the entity (Agenda Paper 10(i))

 
IFRS 2 Share-based Payment: Share plans with cash alternatives at the discretion of employees – grant date and vesting periods (Agenda Paper 10(ii))

 
IFRS 2 – Fair value measurement of a post-vesting transfer restriction (Agenda Paper 10(iii))

Service Concession Arrangements – Determining the appropriate accounting model (Agenda Paper 2A)

Service Concession Arrangements – Typical funding and security structure (Agenda Paper 2A1)

Service Concessions – The interaction of D12 with IFRIC 4 (Agenda Paper 2B)

Service Concessions – Analysis of Remaining Comments (Agenda Paper 2C)

January IFRIC Meeting   

Hedging Inflation Risk – Whether inflation risk qualifies as a separable component for hedging purposes under IAS 39 (Agenda Paper 2)

 
Review of Tentative Agenda Decision – Scope of IFRS 6 Exploration for and Evaluation of Mineral Resources (Agenda Paper 3)

 
D15 Reassessment of Embedded Derivatives – Staff proposal for a final interpretation (Agenda Paper 5)

 
Service Concession Arrangements (Agenda Paper 6)

 
D14 – Service Concession Arrangements: Intangible Asset Model (Agenda Paper 6A)

 
Proposal for an IFRIC Handbook (Agenda Paper 7)

 
Customer Loyalty Cards/Programmes (Agenda Paper 8)

2005  

December IFRIC Meeting

The observer notes for the December Meeting are as follows: 

• IFRS2 Share based Payments – D16:  Scope of IFRS2 - Agenda Paper 2
• Interim Reporting and Impairment of Goodwill and of Investments in Equity Instruments – Agenda Paper 3

November IFRIC Meeting  

All of the observer notes for the November Meeting can be downloaded in this zip file . The individual notes are as follows: 

• Service Concession Arrangements – Draft Interim Statement (Agenda Paper 2A)
• Service Concession Arrangements – Discussion Summary and Flowcharts (Agenda Paper 2B) (PDF Format)  (Powerpoint format)
• D15 Reassessment of Embedded Derivatives: Analysis of comments and staff proposals (Agenda Paper 5)
• IFRS 2 Share based Payments – D16: Scope of IFRS 2 – Comment analysis and staff proposals (Agenda Paper 6)
• IFRS 2 Share based Payments – D17: Group and Treasury Share Transactions – Comment analysis and staff proposals (Agenda Paper 7)
• Customer Loyalty Programmes (Agenda Paper 8)
• Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies – a further amendment (Agenda Paper 9)
• Interaction of IAS 34 with IAS 36 and IAS 39 (Agenda Paper 10)
• IAS 17 – Leases of Land that do not confer title on the Lessee (Agenda Paper 11)
• IAS 39 – Hedging the inflation component of nominal interest rates (Agenda Paper 13ii)

September IFRIC Meeting

• Service Concession Arrangements - Cover Paper (Agenda Paper 2)
• D12 - Service Concession Arrangements - Comment Analysis - Scope (Agenda Paper 2A)
• Service Concession Arrangements - D14 - The Intangible Asset Model - Recognition of Revenue and Profit and Loss - Analysis of Comments (Agenda Paper 2B)
• D14 - Service Concession Arrangements - The Intangible Asset Model - Double Recognition of Revenue (Agenda Paper 2C)
• IAS 19 Employee Benefits - Minimum Funding Requirements and the asset ceiling (Agenda Paper 3)  

August IFRIC Meeting

• Service Concession Arrangements (Agenda Paper 2)
• Service Concession Arrangements - Analysis of Comments (Agenda Paper 2A)
• D12 - Service Concession Arrangements: Basis for Recognition of Property, Plant and Equipment (Agenda Paper 2B)
• D12 - Service Concession Arrangements: The Two Models - Initial Staff Proposals (Agenda Paper 2C)
• Interaction of IAS 34 with IAS 36 and IAS 39  (Agenda Paper 3)   
• IAS 19 Employee Benefits - IFRIC D9 Employee Benefits with a Promised Return on Contributions or Notional Contributions (Agenda Paper 4)
• IAS 19 Employee Benefits - IFRIC D18 Distinction between Defined Benefit and Defined Contribution Plans and Allocation of Future Salary Increases (Agenda Paper 6)

June IFRIC Meeting

• Emission Rights (Agenda Papers 3/3A/3B)
• IAS 12 and Finance Leases (Agenda Paper 4)
• IAS 19 Employee Benefits - Prioritisation of Outstanding IFRIC Issues (Agenda Paper 6)
• IAS 19 - Minimum Funding Requirements and the Asset Ceiling (Agenda Paper 6A)
• Share-based Payment - IFRIC D11 Changes in Contributions to ESPPs (Agenda Paper 8)
• Convertible Instruments Denominated in a Foreign Currency (Agenda Paper 9)
• IAS 19 Employee Benefits - IFRIC: Distinction Between Defined Benefit and Defined Contribution Plans (Agenda Paper 10)
• IAS 19 Employee Benefits - IFRIC D9: Employee Benefits with a Promised Return on Contributions or Notional Contributions - Measurement Options (Agenda Paper 11) 

March/April IFRIC Meeting 2005

• Emission Rights
• IAS 19 Employee Benefits - IFRIC D9 Employee Benefits with a Promised Return on Contributions or Notional Contributions
•  IAS 19 Employee Benefits - State Plans
• Convergence - IAS 11 Construction Contracts - Combining and Segmenting Contracts (Cover Note)
• Convergence - IAS 11 Construction Contracts - Combining and Segmenting Contracts
• IFRSs and US GAAP - Separation, Allocation and Recognition of Multiple Element Arrangements (Presentation)
• Impairment of an Equity Security
• Convertible Instruments Denominated in a Foreign Currency
• IFRS 2, Treasury Share Transactions and Group Transactions
• Scope of IFRS 2
• IFRIC D10 Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment
• D11 Changes in Contributions to ESPPs - Analysis of Comments

February 2005

February 2005(additional)

2004

December 2004

November 2004

October 2004

September 2004

July 2004

June 2004

May 2004

March 2004

March 2004 (Additional Note)

February 2004

2003

December 2003

September 2003

July 2003

April 2003

February 2003