IFRIC Update - January 2013

The Interpretations Committee met in London on 22 and 23 January 2013.

The topics discussed were:

  • the current agenda:
  • IAS 1 Presentation of Financial Statements -Disclosure requirements about assessment of going concern;
  • 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;
  • IAS 32 Financial Instruments: Presentation-Put options written on non-controlling interests; and
  • IAS 37 Provisions, Contingent liabilities and Contingent Assets-Interpretation on Levies;
  • Interpretations Committee agenda decisions;
  • Interpretations Committee tentative agenda decisions;
  • Issues considered for Annual Improvements;
  • Issues recommended for narrow scope amendment and
  • Interpretations Committee work in progress.,

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