IFRIC project summaries updated for May meeting
15 May 2006
We have updated the following summaries of IFRIC agenda projects to reflect deliberations at IFRIC's May 2006 meeting: IAS 17 Leases – Recognition of contingent rentals IAS 18 Revenue – Customer Loyalty Programmes IAS 19 Post-employment Benefits – The effect of a minimum funding requirement on the asset ceiling IAS 39 – Securitisations: Derecognition of groups of financial assets IFRS 2: Group and Treasury Share Transactions (IFRIC D17) Interim Reporting and Impairment (IFRIC D18) Service Concession Arrangements (IFRIC D12, D13, D14) .
We have updated the following summaries of IFRIC agenda projects to reflect deliberations at IFRIC's May 2006 meeting:
- IAS 17 Leases – Recognition of contingent rentals
- IAS 18 Revenue – Customer Loyalty Programmes
- IAS 19 Post-employment Benefits – The effect of a minimum funding requirement on the asset ceiling
- IAS 39 – Securitisations: Derecognition of groups of financial assets
- IFRS 2: Group and Treasury Share Transactions (IFRIC D17)
- Interim Reporting and Impairment (IFRIC D18)
- Service Concession Arrangements (IFRIC D12, D13, D14)