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.
