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Review of Tentative Agenda Decisions published in September 2009 IFRIC Update

Date recorded:

IAS 23 Borrowing Costs Meaning of 'general borrowings'

The IFRIC confirmed the tentative agenda decision not to add the item to its agenda. The IFRIC discussed the implications of the Board decision not to include this issue in the annual improvement process. After a short discussion over possible changes to the tentative agenda decision and implication of such a decision on the due process, the IFRIC decided to confirm the original tentative agenda decision.

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations Write down of a disposal group

The IFRIC confirmed the tentative agenda decision not to add the item to its agenda.

IFRS 3 Business Combinations Un-replaced and voluntarily replaced share-based payment awards

The IFRIC confirmed the tentative agenda decision not to add the item to its agenda.

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.