IFRIC discusses submitted accounting practical issues on regular meetings. According to discussion result, discussed issues will be added to future standard setting agenda or will be withdrawn. Although issues withdrawn by IFRIC are not finally included in the agenda and no formal effective document is published, IFRIC presents discussion process and preferred opinion. Issues withdrawn by IFRIC emphasize practical application of accounting standards, and have high value for practical reference. Issues discussed on IFRIC meeting in Jan 2019 include:
1.Deposits relating to taxes other than income tax (IAS 37)
2.Assessment of promised goods or services in revenue recognition by a stock exchange (IFRS 15)
3.Investment in a subsidiary accounted for at cost: Partial disposal (IAS 27)
4.Investment in a subsidiary accounted for at cost: Step acquistion (IAS 27)
This technical alert summarized above issues and preferred opinion for reference.
Downdown IFRS News Issue 92 to learn more.
1.Deposits relating to taxes other than income tax (IAS 37)
2.Assessment of promised goods or services in revenue recognition by a stock exchange (IFRS 15)
3.Investment in a subsidiary accounted for at cost: Partial disposal (IAS 27)
4.Investment in a subsidiary accounted for at cost: Step acquistion (IAS 27)
This technical alert summarized above issues and preferred opinion for reference.
Downdown IFRS News Issue 92 to learn more.
Download IFRS News Issue 92(Chinese version)
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