Summary of issues not added to IFRIC agenda is updated

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

07 May 2007

We have updated our Summary of Issues Not Added to IFRIC's Agenda to reflect the IFRIC's final decisions at its May 2007 meeting not to add the following four topics to its agenda.

Our summary now includes over 120 issues:
  • IFRS 3 – Reassessments of acquiree's accounting as a result of a business combination
  • IAS 1 and IAS 39 – Current or non-current presentation of derivatives classified as 'held for trading' under IAS 39
  • IAS 16 – 'Gross' or 'net' presentation of sale of assets held for rental
  • IAS 19 – Distinguishing between curtailments and negative past service costs

 

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