Updated summary of IFRIC agenda rejections
20 Jul 2009
We have updated our Summary of Issues Not Added to IFRIC's Agenda to reflect the IFRIC's final decisions at its July 2009 meeting not to add the following topics to its agenda.
Our summary now includes over 160 issues:
- IFRS 3: Acquisition-related costs in a business combination
- IFRS 3: Earlier application of IFRS 3
- IAS 7: Determination of cash equivalents
- IAS 27: Transaction costs for non-controlling interest
- IAS 28: Potential effect of revised IFRS 3 and IAS 27 on equity method accounting
- IAS 28: Venture capital consolidations and partial use of fair value through profit or loss
- IAS 28: Impairment of Investments in Associates
- IAS 34: Interim disclosures about fair value
- IAS 38: Compliance costs for REACH
- IAS 39: Hedging using more than one derivative as the hedging instrument
- IAS 39: Meaning of 'significant or prolonged'
- IFRIC 12: Scope of IFRIC 12
- IFRIC 18: Applicability to the customer
