Work in progress

Date recorded:

Work in progress (Agenda Paper 8)

There are three active projects the Committee is working on, which were not discussed at this meeting:

  • The classification of a particular type of dual currency bond (IFRS 9 Financial Instruments)
  • Hedge accounting with load following swaps (IFRS 9 and IAS 39 Financial Instruments: Recognition and Measurement)
  • Payments relating to taxes other than income taxes (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)

The staff have also received a request in relation to IFRS 15 about whether a stock exchange provides an admission service that is distinct from the ongoing listing. The staff are in the process of analysing this matter.


There was no discussion on these agenda points.


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