IFRIC update [electronic resource] January 2007
IFRIC update January 2007 [electronic resource]
- London IASB 2007
Summary of IFRIC meeting in London on 11 and 12 January 2007, when it discussed the draft IFRIC Due Process Handbook, customer loyalty programmes, revenue recognition in respect of initial fees, employee benefits, distinction between curtailments and negative past service costs, the effects of changes in foreign exchange rates, the hedge of a net investment in a foreign operation, intangible assets, advertising and promotional expenditure and catalogues, recognition and measurement of biological assets and agricultural produce in accordance with IAS 41.
International
Summary of IFRIC meeting in London on 11 and 12 January 2007, when it discussed the draft IFRIC Due Process Handbook, customer loyalty programmes, revenue recognition in respect of initial fees, employee benefits, distinction between curtailments and negative past service costs, the effects of changes in foreign exchange rates, the hedge of a net investment in a foreign operation, intangible assets, advertising and promotional expenditure and catalogues, recognition and measurement of biological assets and agricultural produce in accordance with IAS 41.
International