Summary of issues not added to IFRIC agenda is updated

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

14 Sep 2008

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

Our summary now includes over 135 issues:
  • IAS 17 Leases – Time pattern of the user's benefit
  • IAS 18 Revenue/IAS 39 Financial Instruments: Recognition and Measurement – Accounting for trailing commissions
  • IAS 32 Financial Instruments: Presentation – Transaction costs to be deducted from equity

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.