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Updated summary of IFRIC agenda rejections

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

13 Mar 2010

We have updated our Summary of Issues Not Added to IFRIC's Agenda to reflect the IFRIC's final decisions at its March 2010 meeting not to add the following topics to its agenda.

Our summary now includes 180 issues:
  • IAS 21 The Effects of Changes in Foreign Exchange Rates – Determination of functional currency of an investment holding company
  • IAS 32 Financial Instruments: Presentation – Shareholder discretion
  • IAS 36 Impairment of Assets – Interaction with transition requirements of IFRS 8
  • IAS 39 Financial Instruments: Recognition and Measurement – Unit of account for forward contracts with volumetric optionality


Related Topics

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.