IFRIC May 2008
08 May 2008
The IFRIC completed its redeliberations of draft Interpretation D22 at this meeting.
IFRIC March 2008
07 February 2008
At its meeting in January 2008, the IFRIC directed the staff to develop comprehensive examples to illustrate and clarify the main conclusions in D22 Hedges of a Net Investment in a Foreign Operation.
IFRIC January 2007
12 January 2007
The IFRIC discussed accounting for a hedge of a net investment in a foreign operation in group financial statements in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates and IAS 39 Financial Instruments: Recognition and Measurement.
IFRIC January 2008
10 January 2007
The IFRIC considered comments received on Draft Interpretation D22 that it published for comment in July 2007
IFRIC March 2007
09 March 2007
The IFRIC discussed its project on the accounting for a hedge of a net investment in a foreign operation in group financial statements in accordance with IAS 21 The effects in Foreign Exchange Rates and IAS 39 Financial Instruments: Recognition and Measurement.
IFRIC May 2007
03 May 2007
The IFRIC agreed to publish a draft Interpretation on the accounting for a hedge of a net investment in a foreign operation (net investment) in consolidated financial statements.
IFRIC November 2006
02 November 2006
The IFRIC discussed whether to undertake a project to develop guidance on the accounting for a hedge of a net investment in a foreign operation in group financial statements.