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Deliberation upon the proposed amendment to IAS 7 postponed

 23 January 2013


The Exposure Draft Annual Improvements to IFRSs 2010–2012 cycle proposes to amend IAS 7 to clarify the classification in the statement of cash flows of interest paid that is capitalised into the cost of property, plant and equipment.

The deliberation upon the comments received on this proposed amendment was postponed until the next Interpretations Committee meeting.

Read the IFRIC Update of January 2013.