Global Standards for the world economy

Wednesday 26 October 2016

Banner graphic

IFRS Interpretations Committee

Variable payments for the separate acquisition of PPE and intangible assets

 Issues rejected–agenda decision

IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets – Variable payments for asset purchases

The Interpretations Committee received a request to address the accounting for variable payments to be made for the purchase of an item of property, plant & equipment or an intangible asset that is not part of a business combination.

Project stages