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Due Process documentation and DPOC correspondence


 Levies charged by public authorities on entities that operate in a portfolio market


Due Process documentation for the Levies charged by public authorities on entities that operate in a portfolio market project.

2013

 

April 2013 IASB Agenda paper 15: IAS 37 Provisions, Contingent Liabilities and Contingent Assets: IFRIC 21 Levies [PDF]

2012

 

May 2012 May 2012: Staff memo to DPOC: IFRIC Draft Interpretation Levies charged by public authorities onentities that operate in a specific market [PDF]

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