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	EFRAG

	SARG

	Roundtable for the consistent application of IFRS

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ARC Meetings

ARC meets together with the Contact Committee:

Date	Summary Record	Vote	Documents
23.06.2011
11.04.2011
01.02.2011
10.12.2010
30.09.2010			Improvements to IFRSs 2010 (06.05.2010) Regulation Annex Effect study
01.07.2010
03.05.2010
04.03.2010			IAS 24 - Related Party Disclosures (Revised 2009) (04.11.2009) Regulation Annex Effect study Amendments to IFRIC 14 - Prepayments of a Minimum Funding Requirement (26.11.2009) Regulation Annex Effect study IFRIC 19 - Extinguishing Financial Liabilities with Equity Instruments (25.11.2009) Regulation Annex Effect study Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time adopters (28.01.2010) Regulation Annex Effect study
23.11 - 11.12.2009 Vote by written procedure			IFRS 1 – Additional Exemptions for First-time Adopters (23.07.2009) Regulation Annex Effect study
11.11.2009	Extract		Amendment to IAS 32: Classification of Rights Issues (08.10.2009) Regulation Annex Effect study Improvements to IFRSs 2007-2009 (16.04.2009) Regulation Annex Effect study IFRS 2 – Group Cash-settled Share-based Payment Transactions (18.06.2009) Regulation Annex Effect study
02.10.2009			IASB presentation: Financial Instruments Recognition and Measurement: Replacement of IAS 39
16.07.2009			IFRIC9/IAS39 Embedded Derivatives Regulation Annex Effect study IFRS 1 First-time Adoption of IFRS (revised) Regulation Annex Effect study IFRS 7 Financial Instruments: Disclosures (amended) Regulation Annex Effect study IFRIC 17 Distributions of Non-cash assets to owners Regulation Annex Effect study IFRIC 18 Transfers of Assets from Customers Regulation Annex Effect study INEUM presentation: Evaluation of the Application of IFRS in the 2006 Financial Statements of EU companies IASB presentation: ED financial instruments: Classification and Measurement
12.06.2009			Modernisation and simplification of the 4^th and the 7^th Directives: Discussion Paper for Stakeholder meeting on Friday 12^th June 2009
03.03.2009			Reclassification of Financial Assets – Effective Date and Transition (Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures) Regulation Annex IFRIC 15 Agreements for the Construction of Real Estate Regulation Annex
30.01.2008			IFRS 3 Business Combinations Regulation Annex IAS 27 Consolidated and Separate Financial Statements Regulation Annex IFRIC 16 Hedges of a Net Investment in a Foreign Operation Regulation Annex IAS 39 Eligible Hedged Items Amendment to IAS 39 Financial Instruments: Recognition and Measurement Regulation Annex
03.12.2008
06.11.2008			Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements “Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate” Regulation Annex Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements “Puttable Financial Instruments and Obligations Arising on Liquidation” Regulation Annex Annual Improvements to IFRSs Regulation Annex IFRIC 12 – Service concession arrangements Regulation Annex
15.10.2008			Amendment to IAS 39 and IFRS 7 “Reclassification of Financial Assets” Regulation Annex Statement by the Commission
01.10.2008
11.07.2008			IAS 1 – Presentation of Financial Statements Regulation Annex IAS 23 – Borrowing Costs Regulation Annex IFRS 2 – Share-based Payment Regulation Annex IFRIC 13 – Customer Loyalty Programmes Regulation Annex IFRIC 14 – The Limit on a Defined Benefit Asset, Minimum Funding – Requirements and their Interaction Regulation Annex
19.06.2008			Commission Regulation on replacing and repealing Regulation (EC) N° 1725/2003 (“consolidation”) Draft Regulation
20.05.2008
10.03.2008
20.11.2007
01.10.2007
23.07.2007
06.06.2007
16.03.2007
02.02.2007			IFRS 8 Operating Segments Draft Regulation Annex IFRIC 10 Interim Financial Reporting and Impairment Draft Regulation Annex IFRIC 11 IFRS 2 – Group and Treasury Share Transactions Draft Regulation Annex Relationship between the IAS Regulation and the 4^th and 7^th Company Law Directives: Meaning of “Annual Accounts” Issuing individual accounts before consolidated accounts
24.11.2006
26.09.2006			Postponement of the equivalence decision TD decision Prospectus amending regulation
07.07.2006			Postponement of the equivalence decision TD decision Prospectus amending regulation
24.04.2006		Vote	Draft Regulation IFRIC 8 Scope of IFRS 2 IFRIC 9 Reassessment of Embedded Derivatives Draft proposal for postponement of the equivalence decision TD decision Prospectus amending regulation
17.02.2006		Vote	Draft Regulation Annex: Amendment to IAS 21 The Effects of Changes in Foreign Exchange Rates Annex: IFRIC INTERPRETATION 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
30.11.2005	Extract	Vote	Draft Regulation Annex: Amendments to International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards Annex: International Financial Reporting Standard 7 - Financial Instruments: Disclosures Annex: Amendments to International Accounting Standard 1 Presentation of Financial Statements - Capital Disclosures Annex: Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts – Financial Guarantee Contracts Annex: IFRIC INTERPRETATION 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
08.11.2005		Vote	Regulation (draft) (Amendments to International Accounting Standard (IAS) 39)
08.07.2005			Regulation (draft) (Amendments to International Accounting Standard (IAS) 39) Annex: Amendments to IAS 39 Financial Instruments: Recognition and Measurement: The Fair Value Option
20.05.2005			Regulation (draft) (IFRS 1, 6, IAS 1, 16, 19, 24, 38, 39, IFRIC 4, 5) International Financial Reporting Standard (IFRS) 6 Amendment to IAS 19 IFRIC interpretation 4 IFRIC interpretation 5 Regulation (draft) (IFRS 1, IAS 39, SIC 12) Amendments to International Accounting Standard (IAS) 39 Amendment to SIC 12
25.02.2005			IFRIC 2 Regulation (draft)
20.12.2004			IFRS 2 Regulation (draft)
30.11.2004
01.10.2004			IAS 39 State of play
08.09.2004
09.07.2004
14.06.2004
30.04.2004
03.02.2004
21.11.2003
16.07.2003			International Accounting Standards endorsed by the ARC
10.04.2003
14.02.2003
06.11.2002

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ARC Meetings