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Assets

Title Description
Emission rights Completed 2004. IFRIC 3 'Emission Rights' was issued on 2 December 2004.
Extractive activities — Exploration for and evaluation of mineral resources Completed 2004. IFRS 6 'Exploration for and Evaluation of Mineral Resources' was issued on 10 December 2004.
Extractive activities — Comprehensive project Project discontinued 2012. In December 2012, the IASB activated a broader research project on intangible assets as part of its response to its Agenda Consultation 2011.
IAS 16 – Contingent pricing of property, plant and equipment Discontinued 2011. Originally an IFRS Interpretations Committee project considering a request for guidance on how to account for contingent payments for the separate purchases of property, plant and equipment (PPE).
IAS 16 — Stripping costs in the production phase of a mine Completed 2011. IFRIC 20 'Stripping Costs in the Production Phase of a Surface Mine' was issued on 19 October 2011.
IAS 16/IAS 38 — Acceptable methods of depreciation and amortisation Completed 2014. The IASB issued 'Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)' on 12 May 2014.
IAS 36 — Recoverable amount disclosures for non-financial assets Completed 2013. The IASB issued 'Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36)' on 29 May 2013.
IAS 38 — Compliance costs for 'REACH' This IFRIC project has been discontinued. The project was to consider how to account for costs incurred to comply with the requirements of the European Commission Regulation concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH). After many months of deliberations, IFRIC decided not to take this issue onto its agenda at its May 2009 meeting.
IAS 40 — Transfers of investment property Completed 2016. The IASB issued 'Transfers of Investment Property (Amendments to IAS 40)' on 8 December 2016.
IAS 41 — Bearer plants Completed 2014. The IASB issued 'Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41)' on 30 June 2014.
IAS 41 — Fair value measurement issues in agriculture Discontinued 2007. IFRIC removed this topic from its agenda in 2007, in favour of recommending to the IASB that the matters considered be included in the annual improvements process.
Impairment of assets This project is currently inactive. Initiated as a joint IASB-FASB project to develop a common approach to the impairment of assets.
Rate-regulated activities — Interim standard Completed 2014. IFRS 14 'Regulatory Deferral Accounts' was issued on 30 January 2014.

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.