22 January 2019

January 2019 IFRIC Update published

The January 2019 IFRS Interpretations Committee Update (IFRIC Update) is now available. 

Topics discussed at the January 2019 meeting were:

Committee’s agenda decisions

  • Deposits relating to taxes other than income tax (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)—Agenda Paper 2
  • Assessment of promised goods or services (IFRS 15 Revenue from Contracts with Customers)—Agenda Paper 3
  • Investment in a subsidiary accounted for at cost: Partial disposal (IAS 27 Separate Financial Statements)—Agenda Paper 4A
  • Investment in a subsidiary accounted for at cost: Step acquisition (IAS 27 Separate Financial Statements)—Agenda Paper 4B

Other matters

  • Committee work in progress—Agenda Paper 5

Access the January 2019 IFRIC Update here.

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