Welcome to the website of the IFRS Foundation and the IASB

Thursday 11 February 2016

Banner graphic

IFRS Interpretations Committee

Variable payments for the separate acquisition of PPE and intangible assets


 Work in Progress—Tentative Agenda Decisions

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 outside of a business combination.

Project stages