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Revenue recognition

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Agenda consultation 2011
Completed 2012. A three-yearly public consultation on the IASB's future technical agenda. The IASB issued a 'Feedback Statement' on 18 December 2012.
Effective dates and transition
Effectively discontinued. A joint IASB-FASB project seeking views on when new financial reporting standards resulting primarily from the Boards' work to improve and achieve convergence of IFRSs and US GAAP should become effective.
Foreign currency translation
A research project considering the broader issues associated with foreign currency translation. The IASB has completed its initial assessment on this project and has no current plans to undertake additional work. It plans to remove this project from the research programme, subject to feedback in the next agenda consultation.
IAS 11 — Criteria for combining and segmenting contracts
Discontinued 2006. IFRIC formally removed the issue from its agenda at its November 2006 meeting. The issues will instead be considered as part of the IASB's project on revenue recognition.
IAS 18 — Initial fees received by a fund manager
Discontinued 2007. IFRIC could not reach consensus on this matter and removed the issue from its agenda at its January 2007 meeting.
IFRIC 15 — Meaning of 'continuous transfer'
An IFRIC Interpretations Committee project to consider whether decisions reached in the IASB's revenue recognition project could provide insight into clarification of the meaning of "continuous transfer" under IFRIC 15 'Agreements for the Construction of Real Estate'.

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.