The November 2018 IFRS Interpretations Committee Update (IFRIC Update) has been published.
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
- Committee work in progress—Agenda Paper 9
To view the agenda and agenda papers, please click here.