Topical Listing of IFRIC Current Agenda Issues
With Links to Individual Project Summaries		Status
IFRS 2 – Vesting ConditionsActive
IAS 16 – Accounting for Strippng Costs in the Production Phase of a MineActive
IFRIC Completed Agenda Projects
Amendment to IFRS 2 – Group Group Cash-settled Share-based Payment ArrangementsAmendment to IFRS 2 issued June 2009
IFRS 2 and SIC 12 Exemption for Equity Compensation Benefits SIC 12 Amendment issued
IAS 37 Provisions: Changes in Decommissioning LiabilitiesIFRIC Interpretation 1 issued
IAS 32: Members' Shares in Co-operative Entities and Similar InstrumentsIFRIC Interpretation 2 issued
IAS 38 Intangible Assets: Emission RightsIFRIC 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 FundsIFRIC Interpretation 5 issued
IAS 37 Provisions: Obligating Event in Light of the EU Directive on Waste Electronic and Electrical EquipmentIFRIC Interpretation 6 issued
IAS 29: First-time Adoption of IAS 29IFRIC Interpretation 7 issued
IFRS 2: Scope of IFRS 2IFRIC Interpretation 8 issued
IAS 39 Financial Instruments: Reassessment of Embedded DerivativesIFRIC Interpretation 9 issued
IAS 34 Interim Financial Reporting and ImpairmentIFRIC Interpretation 10 issued
IFRS 2: Group and Treasury Share TransactionsIFRIC Interpretation 11 issued
Service Concession ArrangementsIFRIC Interpretation 12 issued
IAS 18 Revenue: Customer Loyalty ProgrammesIFRIC Interpretation 13 issued
IAS 19 Employee Benefits: Effect of Minimum Funding Requirements on Asset CeilingIFRIC Interpretation 14 issued
IAS 18 Revenue: Real Estate SalesIFRIC Interpretation 15 issued
IAS 21 Foreign Currency Translation: Hedge of a Net InvestmentIFRIC Interpretation 16 issued
IAS 27 Consolidation: Non-cash DistributionsIFRIC Interpretation 17 issued
IAS 18 Revenue: Customer Contributions (Transfers of Assets from Customers) IFRIC Interpretation 18 issued
IFRIC Agenda Projects Begun but Later Removed from Agenda
IAS 11 Construction Contracts: The Criteria for Combining and Segmenting ContractsRemoved from IFRIC agenda November 2006
IAS 17 Leases: Sales and Leasebacks with Repurchase RightRemoved from IFRIC agenda March 2007
IAS 18 Revenue: Initial Fees Received by a Fund ManagerRemoved from IFRIC agenda January 2007
IAS 18 Revenue: Guidance on Identifying Agency RelationshipsRemoved from IFRIC agenda September 2007
IAS 19 Employee Benefits: Distinguishing between Defined Benefit and Defined Contribution PlansRemoved from IFRIC agenda November 2006
IAS 19 Employee Benefits: Multi-employer Plan ExemptionDraft 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 ServiceRemoved from IFRIC agenda
IAS 19 Employee Benefits: Changes in Employee Benefits and Actuarial AssumptionsRemoved 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 CostRemoved from IFRIC agenda May 2007. Integrated into the Board's annual improvements process.
IAS 27 Consolidation: Control by a FiduciaryRemoved from IFRIC agenda May 20-04. Will be part of IASB project on consolidation.
IAS 32 Financial Instruments: Cross Currency Convertible BondsRemoved from IFRIC agenda November 2006.
IAS 38 Intangible Assets: Catalogues and Other Advertising CostsRemoved from IFRIC agenda March 2007
IAS 38: REACH (European Commission Regulation Concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals Removed from Agenda July 2009
IAS 39 Financial Instruments: Definition of a Derivative – Indexation on Own EBITDA or Own RevenueRemoved 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 SecurityRemoved from IFRIC agenda June 2005
IAS 39 Financial Instruments: Securitisations - Derecognition of Groups of Financial AssetsRemoved from IFRIC agenda November 2006
IAS 41 Agriculture: Fair ValueRemoved 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 TransactionsRemoved from IFRIC agenda September 2007
IFRS 2 Share-based Payment: Changes in Contributions to Employee Stock Purchase PlansDraft 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 subsidiaryRemoved from agenda consideration July 2007
Linkage of TransactionsMerged into IFRIC's project on IAS 11 Combining and Segment Contracts, which was ultimately removed from IFRIC's agenda in November 2006
IFRIC 14 – Voluntary Prepaid Contributions under a Minimum Funding Requirement Removed from IFRIC agenda because IASB has begun a project to amend IFRIC 14
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
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