Summary of issues not added to IFRIC agenda is updated
23 Sep 2007
We have updated our Summary of Issues Not Added to IFRIC's Agenda to reflect the IFRIC's final decisions at its September 2007 meeting not to add the following four topics to its agenda.
Our summary now includes over 125 issues:
- IFRS 5 – Disclosures
- IAS 18 – Guidance on identifying agency relationships
- IAS 19 – Benefit allocation for defined benefit plans
- IAS 39 – Hedging future cash flows with purchased options