Welcome to the website of the IFRS Foundation and the IASB

Sunday 29 November 2015

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

/* IE11 Fix for SP2010 */ if (typeof (UserAgentInfo) != ‘undefined’ && !window.addEventListener) { UserAgentInfo.strBrowser = 1; }