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