IFRIC agenda topic pages updated
10 Jul 2006
We have updated our web pages for the following individual agenda topics to reflect decisions made at the July 2006 meeting of the International Financial Reporting Interpretations Committee (IFRIC): IAS 18: Customer Loyalty Programmes IAS 18: Guidance on Identifying Agency Arrangements [new web page added] IAS 19: The effect of a minimum funding requirement on the asset ceiling IAS 39 : Securitisations – derecognition of groups of financial assets IAS 39: Identification of a portion of an exposure eligible for hedge accounting [new web page added] IFRIC D17 – IFRS 2: Group and Treasury Share Transactions IFRIC D12-14: Service Concession Arrangements .
We have updated our web pages for the following individual agenda topics to reflect decisions made at the July 2006 meeting of the International Financial Reporting Interpretations Committee (IFRIC):
- IAS 18: Customer Loyalty Programmes
- IAS 18: Guidance on Identifying Agency Arrangements [new web page added]
- IAS 19: The effect of a minimum funding requirement on the asset ceiling
- IAS 39 : Securitisations – derecognition of groups of financial assets
- IAS 39: Identification of a portion of an exposure eligible for hedge accounting [new web page added]
- IFRIC D17 – IFRS 2: Group and Treasury Share Transactions
- IFRIC D12-14: Service Concession Arrangements