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Topical Listing of IFRIC Current Agenda Issues With Links to Individual Project Summaries Status IAS 18 Revenue: Customer Contributions Draft Interpretation D24 issued IAS 18 Revenue: Real Estate Sales Draft Interpretation D21 issued IAS 21 Foreign Exchange Rates: Hedge of a Net Investment Draft Interpretation D22 issued IAS 27 Consolidation: Non-cash Distributions Draft Interpretation D23 issued IFRIC Completed Agenda Projects IFRS 2 and SIC 12 Exemption for Equity Compensation Benefits SIC 12 Amendment issued IAS 37 Provisions: Changes in Decommissioning Liabilities IFRIC Interpretation 1 issued IAS 32: Members' Shares in Co-operative Entities and Similar Instruments IFRIC Interpretation 2 issued IAS 38 Intangible Assets: Emission Rights IFRIC Interpretation 3 issued IAS 17 Leases: Determining Whether an Arrangements Contains a Lease (Rights of Use of Assets) IFRIC Interpretation 4 issued IAS 37, Provisions: Rights to Interests Arising from Decommissioning, Restoration and Environmental Funds IFRIC Interpretation 5 issued IAS 37 Provisions: Obligating Event in Light of the EU Directive on Waste Electronic and Electrical Equipment IFRIC Interpretation 6 issued IAS 29: First-time Adoption of IAS 29 IFRIC Interpretation 7 issued IFRS 2: Scope of IFRS 2 IFRIC Interpretation 8 issued IAS 39 Financial Instruments: Reassessment of Embedded Derivatives IFRIC Interpretation 9 issued IAS 34 Interim Financial Reporting and Impairment IFRIC Interpretation 10 issued IFRS 2: Group and Treasury Share Transactions IFRIC Interpretation 11 issued Service Concession Arrangements IFRIC Interpretation 12 issued IAS 18 Revenue: Customer Loyalty Programmes IFRIC Interpretation 13 issued IAS 19 Employee Benefits: Effect of Minimum Funding Requirements on Asset Ceiling IFRIC Interpretation 14 issued IFRIC Agenda Projects Begun but Later Removed from Agenda IAS 11 Construction Contracts: The Criteria for Combining and Segmenting Contracts Removed from IFRIC agenda November 2006 IAS 17 Leases: Sales and Leasebacks with Repurchase Right Removed from IFRIC agenda March 2007 IAS 18 Revenue: Initial Fees Received by a Fund Manager Removed from IFRIC agenda January 2007 IAS 18 Revenue: Guidance on Identifying Agency Relationships Removed from IFRIC agenda September 2007 IAS 19 Employee Benefits: Distinguishing between Defined Benefit and Defined Contribution Plans Removed from IFRIC agenda November 2006 IAS 19 Employee Benefits: Multi-employer Plan Exemption Draft Interpretation D6 issued. Not finalised. Became part of the IAS 19 amendments in December 2004. IAS 19 Employee Benefits: Allocation of Benefits to Periods of Service Removed from IFRIC agenda IAS 19 Employee Benefits: Changes in Employee Benefits and Actuarial Assumptions Removed from IFRIC agenda IAS 19: Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions Draft Interpretation D9 issued. November 2006 removed from IFRIC agenda. Final Interpretation will not be issued. IAS 19 Employee Benefits: Distinction between Curtailments and Past Service Cost Removed from IFRIC agenda May 2007. Integrated into the Board's annual improvements process. IAS 27 Consolidation: Control by a Fiduciary Removed from IFRIC agenda May 20-04. Will be part of IASB project on consolidation. IAS 32 Financial Instruments: Cross Currency Convertible Bonds Removed from IFRIC agenda November 2006. IAS 38 Intangible Assets: Catalogues and Other Advertising Costs Removed from IFRIC agenda March 2007 IAS 39 Financial Instruments: Definition of a Derivative – Indexation on Own EBITDA or Own Revenue Removed from IFRIC agenda January 2007. IAS 39 Financial Instruments: Identification of a Portion of an Exposure Eligible for Hedge Accounting Removed from IFRIC agenda July 2007. IASB proposed amendment to IAS 39 in September 2007. IAS 39 Financial Instruments: Impairment of an Equity Security Removed from IFRIC agenda June 2005 IAS 39 Financial Instruments: Securitisations - Derecognition of Groups of Financial Assets Removed from IFRIC agenda November 2006 IAS 41 Agriculture: Fair Value Removed from IFRIC agenda February 2007. Issue to be considered in IASB's annual improvement process. IFRS 2 Share-based Payment: Group Cash-settled share-based Payment Transactions Removed from IFRIC agenda September 2007 IFRS 2 Share-based Payment: Changes in Contributions to Employee Stock Purchase Plans Draft Interpretation D11 issued. Removed from IFRIC agenda in June 2005. Will be considered by IASB for amendment to IFRS 2. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations – Plan to sell the controlling interest in a subsidiary Removed from agenda consideration July 2007 Linkage of Transactions Merged into IFRIC's project on IAS 11 Combining and Segment Contracts, which was ultimately removed from IFRIC's agenda in November 2006 Issues Not Added to IFRIC's Agenda Click here for a Summary of Issues Not Added to IFRIC agenda - Sequenced by IFRS Notes from IFRIC Meetings We retain our summaries of the Notes Taken by Deloitte Observers at IFRIC Meetings since 1 January 2003 on the Past News pages for the month in which the IFRIC meeting took place. IFRIC Scheduled Meeting Dates Click for IFRIC Meeting Dates