Summary of issues not added to IFRIC agenda is updated

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

19 Jan 2008

We have updated our Summary of Issues Not Added to IFRIC's Agenda to reflect the IFRIC's final decisions at its January 2008 meeting not to add the following topics to its agenda.

Our summary now includes over 130 issues:
  • IAS 19 – Death in service benefits
  • IAS 19 – Definition of plan assets
  • IAS 19 – Pension promises based on performance hurdles
  • IAS 23 – Foreign exchange and capitalisable borrowing costs
  • IAS 39 – Scope of IAS 39 paragraph 2(g) (contracts between an acquirer and a vendor in a business combination to buy or sell an acquiree at a future date)

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.