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Current Projects

  Project Name   Project status
  Project responsible
    
  
 

IFRIC – Foreign Currency Transactions and Advance Consideration
Final Comment Letter Vincent van Caloen
IFRIC - Uncertainty over Income Tax Treatments
Final Comment Letter Martin Svitek

Completed/Past Agenda Projects

  Project Name   Project status
  Project responsible
IFRIC - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
Published in Official Journal Paul Ebling
IFRIC - Changes in Contributions to Employee Share Purchase Plans
Final Comment Letter Paul Ebling
IFRIC - Changes in Existing Decommissioning, Restoration and Similar Liabilities
Published in Official Journal Paul Ebling
IFRIC - Customer Loyalty Programmes
Published in Official Journal Gregory Hodgkiss
IFRIC - Emission Rights
Final Endorsement Advice Charlotte Norre
IFRIC - Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions
Final Comment Letter Paul Ebling
IFRIC - Group and Treasury Share Transactions
Published in Official Journal Isabel Batista
IFRIC - Hedges of a Net Investment in Foreign Operation
Published in Official Journal Svetlana Boysen
IFRIC - IAS 19—The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements
Published in Official Journal Nasreen Vadachia
IFRIC - Interim Financial Reporting and Impairment
Published in Official Journal Paul Ebling
IFRIC - Members’ Shares in Co-operative Entities
Published in Official Journal Paul Ebling
IFRIC - Multi-employer plans
Final Comment Letter Paul Ebling
IFRIC - Reassessment of Embedded Derivatives
Published in Official Journal Paul Ebling
IFRIC - Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
Published in Official Journal Paul Ebling
IFRIC - Scope of IFRS 2
Published in Official Journal Paul Ebling
IFRIC - Scope of SIC 12
Published in Official Journal Paul Ebling
IFRIC - Waste Electrical and Electronic Equipment
Published in Official Journal Paul Ebling
IFRIC 12 - Service Concession Arrangements
Published in Official Journal Thomas Oversberg
IFRIC 14 - Amendment Prepayments of a Minimum Funding Requirements
Published in Official Journal Jeff Waldier
IFRIC 15 - Real Estate Sales
Published in Official Journal Rasmus Sommer
IFRIC 17 - Distributions of Non-cash Assets to Owners
Published in Official Journal Isabel Batista
IFRIC 18 - Transfers of Assets from Customers
Published in Official Journal Isabel Batista
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
Published in Official Journal Chiara Del Prete
IFRIC 9 and IAS 39 amendments 'Embedded Derivatives'
Published in Official Journal Svetlana Boysen
IFRIC 9 and IFRIC 16 proposed amendments
Published in Official Journal Chiara Del Prete
IFRIC Interpretation 20 - Stripping Cost in the Production Phase of a Surface Mine
Published in Official Journal Giorgio Alessio Acunzo
IFRIC Interpretation 21 Levies
Published in Official Journal Filipe Camilo Alves
IFRS IC - Put options written over Non-Controlling Interests
Final Comment Letter Benjamin Reilly
IFRS IC - Restructuring of Greek government bonds
Final Comment Letter Panagiotis Papadopoulos

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