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Updated summary of issues not added to IFRIC agenda

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

01 Aug 2006

We have updated our Summary of Issues Not Added to IFRIC's Agenda to reflect IFRIC's final decision in July 2006 not to add the following topic to its agenda: IAS 17 Leases – Recognition of contingent rentals The IFRIC did not finalise its rejection of a topic related to IFRS 2 Share-based Payment – Fair value Measurement of Post-vesting Transfer Restrictions, which the IFRIC had proposed to reject in March 2006. Instead, the IFRIC re-exposed its reasons for rejection in the July 2006 Edition of IFRIC Update (downloadable from the IASB website). .

We have updated our Summary of Issues Not Added to IFRIC's Agenda to reflect IFRIC's final decision in July 2006 not to add the following topic to its agenda:

  • IAS 17 Leases – Recognition of contingent rentals
The IFRIC did not finalise its rejection of a topic related to IFRS 2 Share-based Payment – Fair value Measurement of Post-vesting Transfer Restrictions, which the IFRIC had proposed to reject in March 2006. Instead, the IFRIC re-exposed its reasons for rejection in the July 2006 Edition of IFRIC Update (downloadable from the IASB website).

Correction list for hyphenation

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