Related Discussions

• IAS 16, IAS 38 and IAS 17 — Purchase of a right to use land

• Sep 18, 2012

• The Interpretations Committee received a request to clarify whether the purchase of a right to use land should be accounted for as a purchase of property, plant and equipment, purchase of an intangible asset, or lease of land.

• IAS 38 — Amortisation method

• Jan 07, 2010

• The IFRIC received requests for guidance on the meaning of 'consumption of economic benefits' when determining the appropriate amortisation method for an intangible asset with a finite useful life. The methods considered in the submissions are the straight-line method and the unit of production method (including a revenue-based unit of production method).

• IAS 38 — Compliance costs for REACH

• Jul 09, 2009

• The IFRIC received a request to add an item to its agenda to provide guidance on the treatment of costs incurred to comply with the requirements of the European Regulation concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH).

• IAS 38 — Accounting by a real estate developer for sales costs during construction

• May 07, 2009

• The IFRIC was asked to clarify how a real estate developer should account for selling and marketing costs incurred during construction that relate to the specific real estate construction project.

• IAS 37/IAS 38 — Regulatory assets and liabilities

• Mar 05, 2009

• The IFRIC received a request to consider whether regulated entities could or should recognise a liability (or an asset) as a result of rate regulation by regulatory bodies or governments.

• IAS 38 — Classification and accounting for SIM cards

• Nov 01, 2006

• The IFRIC received a request for an Interpretation as to whether a mobile phone operator should account for a Subscriber Identity Module (or ‘SIM card’) as an intangible asset in accordance with IAS 38 or as inventory in accordance with IAS 2.

• IAS 38 — Adoption of IAS 38 (revised 2004)

• Nov 01, 2006

• The IFRIC received a request for guidance on whether the consequential amendments made to IAS 38 in December 2003 (as a result of improvements to IAS 16) should be applied retrospectively or prospectively if an entity adopted the March 2004 version of IAS 38 early.

• IAS 38 — Regulatory asset

• Aug 02, 2005

• The IFRIC considered a request for guidance for operations subject to price regulation. The request concerned situations in which a regulatory agreement allowed the entity to increase its prices in future years to recover outflows of economic resources during the current or previous years.

• IAS 38 Subscriber acquisition costs

• Nov 04, 2004

• IAS 38 Costs of acquiring or developing content for electronic databases

• Feb 01, 2002