Administrative session

Date recorded:

IFRIC Work in Progress

The IFRIC coordinator gave a brief update on the progress of IFRIC activities. Apart from issues already discussed at the January meeting he identified several issues that were currently being analysed and would be presented to the IFRIC at the March meeting. These include:

  • IAS 19: Definition of plan assets
  • IAS 21: Recycling of currency translation adjustment on reduction in investment in associate
  • IAS 26: Accounting for plan assets in the financial statements of retirement benefit plans
  • IAS 34: Disclosure of segment information about total assets

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