Monday 23 January 2017
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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