Subsidiary as a First-time Adopter (IFRS 1 First-time Adoption of International Financial Reporting Standards)—Agenda Paper 6
Costs Considered in Assessing Whether a Contract is Onerous (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)—Agenda Paper 5
Committee’s tentative agenda decisions
Presentation of Interest Revenue for Particular Financial Instruments (IFRS 9 Financial Instrumentsand IAS 1 Presentation of Financial Statements)—Agenda Paper 3
Revenue Recognition in a Real Estate Contract that Includes the Transfer of Land (IFRS 15 Revenue from Contracts with Customers)—Agenda Paper 2A
Right to Payment for Performance Completed to Date (IFRS 15 Revenue from Contracts with Customers)—Agenda Paper 2B
Committee’s agenda decisions
Acquisition of a Group of Assets (IFRS 3 Business Combinations)—Agenda Paper 4
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