Title Description
Emission rights Completed 2004. IFRIC 3 'Emission Rights' was issued on 2 December 2004.
Extractive activities — Exploration for and evaluation of mineral resources Completed 2004. IFRS 6 'Exploration for and Evaluation of Mineral Resources' was issued on 10 December 2004.
Extractive activities — Comprehensive project This project has been completed. The IASB published a concluding project summary on 7 December 2023.
IAS 16 – Contingent pricing of property, plant and equipment Discontinued 2011. Originally an IFRS Interpretations Committee project considering a request for guidance on how to account for contingent payments for the separate purchases of property, plant and equipment (PPE).
IAS 16 — Stripping costs in the production phase of a mine Completed 2011. IFRIC 20 'Stripping Costs in the Production Phase of a Surface Mine' was issued on 19 October 2011.
IAS 36 — Recoverable amount disclosures for non-financial assets Completed 2013. The IASB issued 'Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36)' on 29 May 2013.
IAS 38 — Compliance costs for 'REACH' This IFRIC project has been discontinued. The project was to consider how to account for costs incurred to comply with the requirements of the European Commission Regulation concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH). After many months of deliberations, IFRIC decided not to take this issue onto its agenda at its May 2009 meeting.
IAS 41 — Fair value measurement issues in agriculture Discontinued 2007. IFRIC removed this topic from its agenda in 2007, in favour of recommending to the IASB that the matters considered be included in the annual improvements process.
Impairment of assets This project is currently inactive. Initiated as a joint IASB-FASB project to develop a common approach to the impairment of assets.
Rate-regulated activities — Interim standard Completed 2014. IFRS 14 'Regulatory Deferral Accounts' was issued on 30 January 2014.

Correction list for hyphenation

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