March 2017 IFRIC Agenda

The agenda and agenda papers for the March 2017 meeting of the IFRS Interpretations Committee have been published.

The topics to be discussed include:

• IAS 19 Employee Benefits - Remeasurement on a plan amendment, curtailment or settlement - minor plan events;
• IAS 19 Employee Benefits – discount rates;
• IAS 33 Earnings per Share - Tax consequences of dividends on participating equity instruments
• IFRS 1 First-time Adoption of International Financial Reporting Standards - Subsidiary as a first time adopter;
• IAS 12 Income Taxes - Interest and penalties;
• IAS 41 Agriculture - Fair value of biological  assets growing on bearer plants;
• IFRS 10 Consolidated Financial Statements - Investment entity consolidation;
• IAS 28 Investments in Associates and Joint Ventures - Significant influence: Fund manager acting as an agent;
• IAS 12 Income Taxes - Deferred taxes in asset acquisitions;
• IAS 2 Inventories - Commodity loan transactions;
• IFRS 11 Joint Arrangements - Obtaining control or joint control of a joint operation that is business;
• IAS 32 Financial Instruments: Presentation - Centrally cleared derivatives; and
• IFRS 9 Financial Instruments - Modifications and exchanges of financial liabilities.

Full details of the meeting and copies of the agenda papers can be downloaded from the IASB’s web site here.