Updated summary of IFRIC agenda rejections

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

26 May 2009

We have updated our Summary of Issues Not Added to IFRIC's Agenda to reflect the IFRIC's final decisions at its May 2009 meeting not to add the following topics to its agenda.

Our summary now includes over 150 issues:
  • IAS 12: Classification of tonnage taxes by shipping companies
  • IAS 16: Disclosure of idle assets and idle construction in progress
  • IAS 38: Accounting by a real estate developer for sales costs during construction
  • IAS 39: Participation rights and calculation of the effective interest rate
  • IAS 39: Classification of failed loan syndications
  • IAS 41: Discount rate used in fair value calculations
  • IFRIC 14: Voluntary prepayments
Click to view our Summary of Issues Not Added to IFRIC's Agenda page.


Correction list for hyphenation

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