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On the Horizon for IFRS: IFRIC meeting May 2015

Contents
IASB issues May 2015 IFRIC meeting highlights
Current agenda
     Scope and presentation in IFRS 5
     Becoming a joint operator through acquisition of additional interest in existing joint operation
     Accounting for net proceeds and costs of testing for property, plant and equipment
     Foreign currency transactions and advance consideration
Issue recommended to IASB for Annual Improvements
     Borrowing costs on completed qualifying assets
Other matter
     Fair value hierarchy when third-party consensus prices are used
Agenda decisions
     Single-asset, single lessee lease vehicles
     Definition of close members of family of a person


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