IFRIC Meeting June 2017

The Agenda and papers for the June 2017 meeting of the IFRS Interpretations Committee are available

Issues for discussion include:

• Acquisition for a group of assets
• Goods acquired for promotional activities
• Costs considered in determining whether a contract is onerous
• Changes in Accounting Policies

The Interpretations Committee will also consider finalising tentative decisions made at previous meetings on the following:

• Biological assets growing on bearer plants
• Discount rate to use on employee benefits
• Tax arising from payments on participating equity instruments
• Clearing broker and centrally cleared client derivatives
• Modifications and exchanges of financial liabilities

Further information is available from the IASB web site here.