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  • 6 years ago
January 2012 IFRS Interpretations Committee meeting summary

January 2012 IFRS Interpretations Committee meeting summary

Michael Stewart, Gary Berchowitz and Patrick Le Flao give an overview of the issues discussed in the January 2012 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets, Determining when to recognise a liability for levies, IAS 28 Investments in Associates and Joint Ventures, accounting for associate's changes in equity, IAS 32 Financial Instruments: Presentation, accounting for put options written over shares held by non-controlling interests, IAS 2 Inventories, long-term prepayments for inventory supply contracts and Annual Improvements, deliberation of comments received on exposure draft.

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