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Revenue

Title Description
Clarifications to IFRS 15: Issues emerging from TRG discussions Completed 2016. The IASB issued 'Clarifications to IFRS 15 'Revenue from Contracts with Customers'' on 12 April 2016.
IAS 11 — Criteria for combining and segmenting contracts Discontinued 2006. IFRIC formally removed the issue from its agenda at its November 2006 meeting. The issues will instead be considered as part of the IASB's project on revenue recognition.
IAS 18 — Customer loyalty programmes Completed 2007. IFRIC 13 'Customer Loyalty Programmes' was issued on 28 June 2007.
IAS 18 — Guidance on identifying agency relationships Discontinued 2007. IFRIC removed this matter from its agenda and referred it to the IASB for resolution as part of the annual improvements process.
IAS 18 — Initial fees received by a fund manager Discontinued 2007. IFRIC could not reach consensus on this matter and removed the issue from its agenda at its January 2007 meeting.
IAS 18 — Sales of real estate Completed 2008. IFRIC 15 'Agreements for the Construction of Real Estate' was issued on 3 July 2008.
IAS 18 — Transfers of assets from customers Completed 2009. IFRIC 18 'Transfers of Assets from Customers' was issued on 29 January 2009.
IAS 21 — Foreign currency transactions and advance consideration Completed 2016. The IASB issued IFRIC 22 'Foreign Currency Transactions and Advance Consideration' on 8 December 2016.
IFRIC 15 — Meaning of 'continuous transfer' An IFRIC Interpretations Committee project to consider whether decisions reached in the IASB's revenue recognition project could provide insight into clarification of the meaning of "continuous transfer" under IFRIC 15 'Agreements for the Construction of Real Estate'.
Revenue recognition Completed 2014. IFRS 15 'Revenue from Contracts with Customers' was issued on 28 May 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.