IFRIC Update - January 16, 2019
Start date:
End date:
Location: London
On January 22, 2019, the IFRS Interpretations Committee released a summary of its January 16, 2019 meeting.
The following items were discussed:
Committee’s agenda decisions
- Deposits relating to taxes other than income tax (IAS 37, Provisions, Contingent Liabilities and Contingent Assets)
- Assessment of promised goods or services (IFRS 15, Revenue from Contracts with Customers)
- Investment in a subsidiary accounted for at cost: Partial disposal (IAS 27, Separate Financial Statements)
- Investment in a subsidiary accounted for at cost: Step acquisition (IAS 27, Separate Financial Statements)
Other matters
- Committee work in progress
Review the IFRIC Update on the International Accounting Standards Board's Web site.