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IFRIC

Date recorded:

The IFRIC Agenda was presented to the Board:

  • IAS 11, Construction contracts: combining and segmenting, convergence project
  • Employee benefit trusts (new paper)
  • First-time adoption issues around IAS 29
  • IAS 19: multi-employer plans (votes will be requested during the meeting)
  • New issue on IAS 40 (valuation)
  • Rights of use (votes will be requested during the upcoming IFRIC meeting)
  • Decommissioning funds (votes will be requested during the upcoming IFRIC meeting)
  • Analysis of the comment letters on Draft Interpretation D1
  • Onerous contracts

Correction list for hyphenation

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