07 December 2018

November 2018 IFRIC Update published

The November 2018 IFRS Interpretations Committee Update (IFRIC Update) has been published.

View this IFRIC Update or view previous Updates.

Topics discussed at the November 2018 meeting:

Items on the current agenda

  • Lack of exchangeability (IAS 21 The Effects of Changes in Foreign Exchange Rates)—Agenda Papers 8–8B

Committee’s tentative agenda decisions

  • Sale of output by a joint operator (IFRS 11 Joint Arrangements)—Agenda Paper 2
  • Physical settlement of contracts to buy or sell a non-financial item (IFRS 9 Financial Instruments)—Agenda Paper 3
  • Over time transfer of constructed good (IAS 23 Borrowing Costs)—Agenda Paper 4
  • Customer’s right to access the supplier’s software hosted on the cloud (IAS 38 Intangible Assets)—Agenda Paper 5
  • Credit enhancement in the measurement of expected credit losses (IFRS 9 Financial Instruments)—Agenda Paper 6
  • Curing of a credit-impaired financial asset (IFRS 9 Financial Instruments)—Agenda Paper 7

Other matters

  • Committee work in progress—Agenda Paper 9

To view the agenda and agenda papers, please click here.

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