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IFRS Implementation Issues - Classification of Liabilities - IASB

Date recorded:

At its meeting on December 15-16, 2015, the IASB considered a summary of feedback to its ED. No decisions were made. In response to requests by IASB members, the staff expect to discuss at a future meeting analysis that: (i) tests the proposals against a number of specific transaction types raised in the comment letters; and (ii) examines the guidance with respect to the transfer of equity as a means of settlement by using specific examples raised in the consultation.

Review the IASB Update.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.