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SIC to meet 9-11 May

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28 Apr 2001

The Standing Interpretations Committee will meet 9-11 May in Melbourne, Australia.

Agenda items:
  • SIC-D27: Transactions in the Legal Form of a Lease and Leaseback
  • Business Combinations - Transactions among enterprises under common control
  • Revenue - Barter transactions involving advertising services
  • Intangible Assets - website costs
  • Reporting Currency - Translation from measurement currency to presentation currency
  • Disclosure - Service concessions
  • Consolidation / Equity Method - Potential voting rights
  • Earnings per share - Preference dividends
  • Financial Instruments - Issuance with a put option exercisable at the instrument's fair value
  • Indefeasible right of use of assets
  • Financial Instruments - Classification of preference shares
  • SIC-12 Consolidation - Special Purpose Entities (SPEs)

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.