Updated summary of IFRIC agenda rejections

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

17 Nov 2009

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

Our summary now includes over 170 issues:
  • IFRS 3: Measurement of non-controlling interest
  • IFRS 3: Unreplaced and voluntarily replaced share-based payment awards
  • IFRS 5: Write-down of a disposal group
  • IAS 23: Meaning of 'general borrowings'


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.