Work plan for Interpretations (IFRICs)

ProjectsWork plan for Interpretations (IFRICs)Recently completed projects

Work plan for Interpretations (IFRICs)

Recently completed projects

See below for recently completed IFRIC projects. The links will allow access to information on that project such as the due process documents, comment letters received, and other materials.

Completed IFRIC Projects

IFRIC 19 - Extinguishing Financial Liabilities with Equity Instruments

The Interpretations Committee issued IFRIC 19 Extinguishing Financial Liabilities with Equity on 26 November 2009.

IFRIC 18 Transfers of Assets from Customers

The IFRIC issued IFRIC 18 Transfers of Assets from Customers on 29 January 2009.

IFRIC 17 Distributions of Non-cash Assets to Owners

The IFRIC issued an Interpretation that will standardise practice in the accounting treatment of distribution of non‑cash assets to owners on the 27 November 2008.

IFRIC 16 Hedges of a Net Investment in a Foreign Operation

The IFRIC issued an Interpretation, IFRIC 16 Hedges of a Net Investment in a Foreign Operation on the 3 July 2008.

IFRIC 15 Agreements for the Construction of Real Estate

The IFRIC issued IFRIC 15 Agreements for the Construction of Real Estate on 2 July 2008.

IFRIC 14 IAS 19—the limit on a defined benefit asset, minimum funding requirements and their Interaction

IFRIC 14 is mandatory for annual periods beginning on or after 1 January 2008. Earlier application is permitted.

IFRIC 13 Customer Loyalty Programmes

IFRIC 13 is mandatory for annual periods beginning on or after 1 July 2008. Earlier application is permitted.