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Updated summary of issues not added to IFRIC agenda

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

06 Feb 2007

We have updated our Summary of Issues Not Added to IFRIC's Agenda to include IFRIC's final decisions in January 2007 not to add the following topics to its agenda:


  • IAS 39 – Definition of a derivative: Indexation on own EBITDA or own revenue (Issue referred to the Board for possible amendment of IAS 39)
  • IAS 39 – Short trading
  • IAS 39 and IAS 27 – Financial instruments puttable at an amount other than fair value
Click for: Summary of Issues Not Added to IFRIC's Agenda.

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.