Agenda for April IFRIC meeting
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All projects on the agenda of the former Standing Interpretations Committee have either been completed or withdrawn.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