Updated summary of IFRIC agenda rejections
24 Mar 2009
We have updated our Summary of Issues Not Added to IFRIC's Agenda to reflect the IFRIC's final decisions at its March 2009 meeting not to add the following topics to its agenda.
Our summary now includes nearly 150 issues:
- IFRS 3: Customer-related intangible assets
- IAS 28: Potential effect of revised IFRS 3 and IAS 27 on the equity method
- IAS 32: Classification of puttable and perpetual instruments
- IAS 37 and IAS 38: Regulatory assets and liabilities
- IAS 39: Two derecognition issues
- IAS 39: Determining the discount rate for fair value measurements of financial instruments in inactive markets
