IFRIC issued its latest update on the November meeting in London. Items discussed included:
- IAS 18 Revenue—Customer contributions
- IAS 19 Employee Benefits—Death in service benefits
- IAS 27 Consolidated and Separate Financial Statements—Accounting for distributions of non-cash assets to owners
- IAS 39 Financial Instruments: Recognition and Measurement—Scope of paragraph 11A and application of paragraph AG33(d)(iii)
IFRIC update
© IASB - International Accounting Standards Board
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