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'Issues not added to IFRIC agenda' updated

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

05 Mar 2006

We have updated our table of nearly 100 Issues Not Added to IFRIC's Agenda to reflect the final decisions made at IFRIC's March 2006 meeting not to put the following items to its agenda: IFRS 3 Business Combinations - Whether a new entity that pays cash can be identified as the acquirer IFRS 3 Business Combinations - 'Transitory' common control IAS 17 Leases - Leases of land that do not transfer title to the lessee IAS 12 Income Taxes - Scope IAS 18 Revenue - Subscriber acquisition costs in the telecommunications industry IAS 27 Consolidated and Separate Financial Statements - Separate financial statements issued before consolidated financial statements .

We have updated our table of nearly 100 Issues Not Added to IFRIC's Agenda to reflect the final decisions made at IFRIC's March 2006 meeting not to put the following items to its agenda:

  • IFRS 3 Business Combinations - Whether a new entity that pays cash can be identified as the acquirer
  • IFRS 3 Business Combinations - 'Transitory' common control
  • IAS 17 Leases - Leases of land that do not transfer title to the lessee
  • IAS 12 Income Taxes - Scope
  • IAS 18 Revenue - Subscriber acquisition costs in the telecommunications industry
  • IAS 27 Consolidated and Separate Financial Statements - Separate financial statements issued before consolidated financial statements

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.