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On the Horizon for IFRS: IFRIC meeting September 2015

Contents
IASB issues September 2015 IFRIC meeting highlights
Current agenda
     Impairment of long-term interests
     Joint arrangements: remeasurement of previously held interests
     Accounting for proceeds and costs of testing of PPE: Should net proceeds reduce cost of assets?
     Variable payments for asset purchases and payments made by an operator to a grantor in a service
     concession arrangement
Item recommended to IASB for Annual Improvements
     Remeasurement of previously held interests
Tentative agenda decisions
     Allocation of an impairment loss to non-current assets within a disposal group
     Presentation of intragroup transactions between continuing and discontinued operations
     Various IFRS 5-related issues
     Financial instruments: transition for hedge accounting
     Joint arrangements: remeasurement of previously held interests
     Classification of liability for prepaid card in issuer’s financial statements
     Separation of an embedded interest rate floor from a floating rate host contract in a negative interest
     rate environment
Other matters
     2015 Agenda Consultation

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