Administrative session

Date recorded:

IFRS Interpretations Committee Work in Progress – Agenda paper 3

The Staff are currently in the process of analysing the following matters:

  • IFRS 3: Transaction price allocation – the acquisition of a group of assets including both financial instruments and non-financial items;
  • IFRS 9: Dual currency bonds – whether a dual currency bond meets the solely payments of principal and interest condition in IFRS 9;
  • IAS 28: Associates and common control – the acquisition of an interest in an associate or a joint venture under common control; and
  • IAS 37: Onerous contract costs – costs included in determining whether a contract is onerous.


There was no discussion on this paper.

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