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

View this IFRIC Update or view previous Updates.

Topics discussed at the May 2018 meeting:

Items on the current agenda

  • Foreign exchange restrictions (IAS 21 The Effects of Changes in Foreign Exchange Rates)—Agenda Paper 3

  • Payments relating to taxes other than income tax (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)—Agenda Paper 2

Other matters

  • Committee work in progress—Agenda Paper 4