We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee
25 Nov 2014
We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 28, IAS 39, IFRS 12, IFRS 13, and IFRIC 21, as published in the September IFRIC Update.
More information about the issues is set out below:
| Issue | More information |
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IAS 28 Investments in Associates and Joint Ventures — Fund manager’s significant influence over a fund |
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IAS 39 Financial Instruments: Recognition and Measurement — Accounting for embedded foreign currency derivatives in host contracts |
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IFRS 12 Disclosure of Interests in Other Entities — Disclosures for a subsidiary with a material non-controlling interest and for a material joint venture or associate |
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IFRS 13 Fair Value Measurement — The fair value hierarchy when third-party consensus prices are used |
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IFRIC 21 Levies — Levies raised on production property, plant and equipment |
You can access all our comment letters to the IASB, IFRS Foundation, and IFRS Interpretations Committee here.
