We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee
21 Jan 2014
We have published our comment letters on IFRS Interpretations Committee agenda decisions on IFRS 2, IFRS 10, IAS 8, IAS 17, IAS 39, and IFRIC 21, as published in the November IFRIC Update.
More information about the issues is set out below:
Issue | More information |
---|---|
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors — Distinction between a change in an accounting policy and a change in an accounting estimate | |
IAS 17 Leases — Meaning of ‘incremental costs’ | |
IAS 39 Financial Instruments: Recognition and Measurement — Accounting for term-structured repo transaction | |
IFRS 2 Share-based Payment — Price difference between the institutional offer price and the retail offer price for shares in an initial public offering | |
IFRS 10 Consolidated Financial Statements: Investment Entities Amendments — Definition of investment-related services or activities | |
IFRIC 21 Levies — Identification of a present obligation to pay a levy that is subject to a pro rata activity threshold as well as an annual activity threshold |
You can access all our comment letters to the International Accounting Standards Board, IFRS Foundation, and IFRS Interpretations Committee here.