Michael Stewart, Ken Yoshimura and Kazu Sakaguchi give an overview of some of the issues discussed at the September 2012 IFRS Interpretations Committee meeting, including IAS 19 Employee Benefits - Accounting for contribution-based promises reconsideration of Draft Interpretation D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions, IAS 39 Financial Instruments Recognition and Measurement Income and expenses arising on financial instruments with a negative yield-presentation in the statement of comprehensive income, IAS 19 Employee Benefits - Measurement of the net Defined Benefit Obligation for post-employment benefit plans with employee contributions and IAS 40 Investment Property - Accounting for a structure that appears to lack the physical characteristics of a building