International Accounting Standards Board: Developments in IFRS

Robert Garnett and Michael Stewart give an overview of the issues discussed during the May 2010 IFRS Interpretations Committee meeting including Accounting for production stripping costs, Vesting and non-vesting conditions, Put options written over non-controlling interests, IFRS Interpretations Committee agenda decisions, IFRS Interpretations Committee tentative agenda decisions, Annual Improvements, and IFRS Interpretations Committee work in progress.