IFRS^® Interpretations Committee Updates

The IFRIC Update is a summary of the tentative decisions reached by the IFRS Interpretations Committee (Interpretations Committee) at its public meetings. All conclusions reported are tentative and may be changed or modified at future Interpretations Committee meetings.

Decisions become final only after the Interpretations Committee has taken a formal vote on an Interpretation or a Draft Interpretation, which is then confirmed by the International Accounting Standards Board.