Review of Tentative Agenda Decisions published in September 2009 IFRIC Update
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.