Welcome to the website of the IFRS Foundation and the IASB

Thursday 23 October 2014

Banner graphic

Project News


The Interpretations Committee decided to explore options to address the issue

 16 May 2012


Considering however the concerns raised by commentators in respect of these requirements in current IAS 12, the Interpretations Committee decided to explore further options to address this issue that would result in a different accounting for this specific type of transactions.

For more information, please click here.