IAS 18 — Transfers of assets from customers


The IFRIC was asked how a utility or other company account for the receipt of customer contributions. Such contributions arise because the customer is required to contribute an asset (or cash towards the construction or acquisition of an asset) that is then used to provide access to an ongoing supply of goods or services to the customer.


Current status of the project

This project has been completed. IFRIC 18 Transfers of Assets from Customers was issued on 29 January 2009.


Project milestones

17 January 2008 Draft Interpretation D24 Customer Contributions published Comment deadline 25 April 2008
29 January 2009 IFRIC 18 Transfers of Assets from Customers issued Effective to transfers of assets from customers received on or after 1 July 2009

Correction list for hyphenation

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