Saturday 25 May 2013
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.
*At the July 2012 IFRS Interpretations Committee meeting, the Interpretations Committee amended the description in the May 2012 IFRIC Update of its discussions on the subject of regulatory assets and liabilities. The revised IFRIC Update for May 2012 is available above.