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IAS 18 — Items not added to the agenda

Background

This page presents a summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 18 Revenue together with the Committee's public explanation of the reasons for not adding those items to its agenda.

Related Discussions

  • IAS 18, IAS 37 and IAS 39 — Regulatory assets and liabilities

  • Nov 14, 2012

  • The Interpretations Committee received a request seeking clarification on whether a regulatory asset or regulatory liability should be recognised in a particular situation in which a regulated entity is permitted to recover costs, or required to refund some amounts, independently of the delivery of future services.

  • IAS 18 — Receipt of a dividend of equity instruments

  • Jan 07, 2010

  • The IFRIC received a request for guidance on the recognition as revenue of a dividend in the financial statements of an investor when the dividend is in the form of the investee’s own equity instruments.

  • IAS 18/IAS 39 — Accounting for trailing commissions

  • Sep 04, 2008

  • The IFRIC received a request for guidance on how an entity should account for ongoing commission arrangements, referred to as trailing commissions, in the particular circumstances where the contractual obligation for the payment/receipt of the commission is not linked to the performance of any future service.

  • IAS 18 — Guidance on identifying agency relationships

  • Sep 06, 2007

  • The IFRIC received a request for an interpretation of how IAS 18 'Revenue' paragraph 8 should be applied to situations in which an entity employs another entity to meet the requirements of a customer under a sales contract. The request questioned whether there is a need for more general interpretative guidance in this area.

  • IAS 11 — Allocation of profit in a single contract

  • Nov 01, 2006

  • The IFRIC considered an issue identified in its deliberations of service concession arrangements, namely whether it is appropriate in a single contract to determine different profit margins for the different components of the contract.

All Related