Updated summary of IFRIC agenda rejections
01 Feb, 2010
We have updated our Summary of Issues Not Added to IFRIC's Agenda to reflect the IFRIC's final decisions at its January 2010 meeting not to add the following topics to its agenda.
Our summary now includes over 175 issues:
- IFRS 2 Share-based Payment – Transactions in which the manner of settlement is contingent on future events
- IFRS 4 Insurance Contracts and IAS 32 Financial Instruments: Presentation – Scope issue for REITs
- IAS 18 Revenue – Receipt of a dividend of equity instruments
- IAS 27 Consolidated and Separate Financial Statements – Combined financial statements and redefining the reporting entity
- IAS 27 Consolidated and Separate Financial Statements – Presentation of comparatives when applying the 'pooling of interests' method
- IAS 32 Financial Instruments: Presentation – Application of the 'fixed for fixed' condition
- IAS 38 Intangible Assets – Amortisation method
