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Issues not added to IFRIC agenda

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

14 Dec 2005

At its meeting on 1 December 2005, the IFRIC reached tentative decisions not to place five issues on its agenda: Whether a new entity that pays cash can be identified as the acquirer 'Transitory' common control Leases of land that do not transfer title to the lessee IAS 12 Income Taxes - scope Subscriber acquisition costs in the telecommunications industry The December 2005 edition of the IFRIC Update newsletter contains IFRIC's draft reasons for rejecting these issues.

IFRIC plans further discussion in March 2006. Public comment on these tentative decisions is invited by 20 January 2006. The newsletter may be downloaded from IASB's Website (currently subscribers only; in a few days no restrictions). Because our IASPlus web page that contains a comprehensive Summary of Issues Not Added to IFRIC Agenda reflects only final (rather than tentative) agenda decisions made by the IFRIC, we have not changed our web page as a result of the 1 December 2005 IFRIC meeting.

Correction list for hyphenation

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