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
