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

View this IFRIC Update or view previous Updates.

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

Other matters

  • Committee work in progress—Agenda Paper 9

To view the agenda and agenda papers, please click here.

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