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Review of Tentative Agenda Decisions

Date recorded:

IAS 21 The Effects of changes in Foreign Exchange Rates – Determination of functional currency of investment holding company

The IFRIC confirmed the tentative agenda decision published in the January 2010 IFRIC Update subject to editorial changes presented in the agenda paper.

IAS 32 Financial Instruments: Presentation – Debt/equity classification of instruments with obligation to deliver cash at the discretion of shareholders

The IFRIC confirmed the tentative agenda decision published in the January 2010 IFRIC Update subject to minor editorial changes. The IFRIC also asked the staff to stay informed on the development of the Exposure Draft on Financial Instruments with Characteristics of Equity and whether the Board addresses this issue as part of that project.

IAS 36 Impairment of Assets – Transition provisions for IFRS 8 amendment

The IFRIC confirmed the tentative agenda decision published in the January 2010 IFRIC Update without any editorial changes.

IAS 39 Financial Instruments Recognition and Measurement – Unit of account for forward contracts with volumetric optionality on non-financial items readily convertible to cash

The IFRIC confirmed the tentative agenda decision published in the January 2010 IFRIC Update.

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.