IFRIC Update - September 2012

The IFRS Interpretations Committee met in London on 18 and 19 September 2012.

The IFRS Interpretations Committee met in London on 18 and 19 September 2012, when it discussed:

Current agenda:

  • IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets and IFRIC 12 Service Concession Arrangements-Variable payments for the separate acquisition of PPE and intangible assets; and
  • IAS 19 Employee Benefits-Accounting for contribution based promises–Reconsideration of Draft Interpretation D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions.
  • Interpretations Committee agenda decisions
  • Interpretations Committee tentative agenda decisions
  • Interpretations Committee work in progress


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