Sunday 09 March 2014
The IASB tentatively agreed to the IFRS IC’s recommendation not to amend IAS 7 or amend IAS 7 on a piecemeal basis
The Interpretations Committee does not propose the IASB to clarify the application of the primary principle
The Interpretations Committee decided to propose that the IASB should not add to the Annual Improvements project an issue on the classification of cash payments for deferred and contingent considerations under IAS 7
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