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.

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