Five SIC projects will not be pursued

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19 Aug 2001

SIC has removed two projects from its agenda because they are being addressed in IASB projects and has decided not to pursue three other potential projects that it had been discussing.

The two cancelled projects are those on:
  • Transactions Among Enterprises Under Common Control
  • Earnings Per Share-Preference Dividends
The potential SIC projects that are not now being pursued are:
  • Indefeasible Right of Use of Assets
  • Financial Instruments - Classification of Preference Shares
  • Consideration of SIC 12: Consolidation of Special Purpose Entities
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