Updated summary of agenda rejections by the Interpretations Committee
24 Jul, 2010
We have updated our Summary of Issues Not Added to the Agenda of the Interpretations Committee to reflect the Committee's final decisions at its May and July 2010 meetings not to add the following topics to its agenda.
Our summary now includes 185 issues:
- IFRS 1 First-time Adoption of International Financial Reporting Standards – Accounting for costs included in self-constructed assets on transition
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations – Reversal of disposal group impairment losses relating to goodwill
- IAS 1 Presentation of Financial Statements – Going concern disclosure
- IAS 26 Accounting and Reporting by Retirement Benefit Plans – Valuation of plan assets
- IAS 39 Financial Instruments: Recognition and Measurement – Impairment of financial assets reclassified from available-for-sale to loans and receivables
