Agenda for April IFRIC meeting

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11 Apr 2002

The newly reconstituted International Financial Reporting Interpretations Committee (IFRIC) will hold its first meeting on 23-24 April.

All projects on the agenda of the former Standing Interpretations Committee have either been completed or withdrawn. At its April meeting, IFRIC will consider the following potential agenda issues:
  • Discretionary distributions
  • Economic compulsion
  • Effective date and transition provisions
  • IAS 19 Employee Benefits - the asset ceiling
  • IAS 19 Employee Benefits - post-employment benefits liability measurement
  • Linkage of transactions
  • Transactions with owners
IFRIC will also discuss effective date and transition provisions in Interpretations.

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.