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27 March 2007

IFRIC Update March 2007





The IFRIC met in London on 8 and 9 March 2007, when it discussed among others issues on IAS 21 - The Effects of Changes in Foreign Exchange Rates: The hedge of a net investment in a foreign operation, and IAS 19 - The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements.

Other issues included:

  • D20 Customer Loyalty Programmes
  • IAS 18 Revenue—Sales of real estate
  • IAS 38 Intangible Assets, advertising and promotion
  • IFRS 5 Non-current Assets held for Sale and Discontinued Operations—Plan to sell the controlling interest in a subsidiary
  • IFRIC Agenda Decisions
  • Tentative Agenda Decisions

    Document


    © IASB - International Accounting Standards Board


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