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IFRS Interpretations Committee holds January 2018 meeting

  • IFRS IC meeting (blue) Image

17 Jan 2018

The IFRS Interpretations Committee met via video conference call on Tuesday 16 January 2018. We have posted Deloitte observer notes for the technical issues discussed during this meeting.

The Committee finalised a tentative decision not to add to its agenda a project to interpret how an entity accounts for a transaction in which it contributes property, plant and equipment to a newly-formed associate in exchange for shares in that associate.

The work in progress was discussed and it was noted that the IASB plans to undertake a post-implementation review of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.

Please click to access the detailed notes taken by Deloitte observers for the entire meeting.

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.