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Wednesday 26 November 2014

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At this meeting, the IFRS IC tentatively decided on the scope of its work

 19 September 2012


At its meeting in July 2012 the Interpretations Committee tentatively decided to continue working towards limited-scope proposals on accounting for contribution-based promises. The Interpretations Committee also tentatively decided that the scope of the proposals should be similar to the scope of D9 and that staff should undertake further outreach on scope and measurement on the types of plans that could fall within the Interpretations Committee’s work. The Interpretations Committee also noted its concern that the scope of the proposals it is working towards would not be sufficiently narrow.

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