2005 IFRIC Updates
IFRIC Update is the newsletter of the IFRS Interpretations Committee and is published as a convenience to the IASB’s constituents.
All conclusions reported are tentative and may be changed or modified at future Interpretations Committee meetings.
Decisions become final only after the Interpretations Committee has taken a formal vote on an Interpretation or Draft Interpretation, which is confirmed by the IASB.
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