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IFRIC issue summaries updated to reflect recent meeting

  • IFRIC (International Financial Reporting Interpretations Committee) (blue) Image

06 Oct 2003

We have updated the following summaries of IFRIC agenda projects to reflect discussions and decisions at IFRIC's meeting on 30 September and 1 October 2003: IAS 11: Combining and Segmenting Construction Contracts IAS 17: Whether an Arrangement Contains a Lease (Rights of Use of Assets) IAS 19: Multiemployer Plan Exemption IAS 19: Plans with a Minimum Guarantee IAS 29: Initial Application and Deferred Taxes IAS 37: Decommissioning and Environmental Rehabilitation Funds IAS 41: Fair Value Measurement Issues in Agriculture .

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.