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Review of Tentative Agenda Decisions published in July IFRIC Update

Date recorded:

The IFRIC confirmed its decisions not to take the following items to its agenda:

  • IAS 18 Revenue – Guidance on identifying agency relationships
  • IAS 19 Employee Benefits – Post employment benefits: Benefit allocation for defined benefit plans
  • IAS 39 Financial Instruments: Recognition and Measurement – Hedging future cash flows with purchased options
  • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations – Disclosure

In doing so, the IFRIC had suggestions on the wording of the agenda decision notices.

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.