IFRIC update [electronic resource] March 2007

IFRIC update March 2007 [electronic resource]

Summary of IFRIC meeting in London on 8 and 9 March 2007 2007, when it discussed D19 IAS 19: the asset ceiling: availability of economic benefits and minimum funding requirements, D20 customer loyalty programmes, IAS 18: revenue sales of real estate, IAS 21: the effects of changes in foreign exchange rates, the hedge of a net investment in a foreign operation, IAS 38: intangible assets, advertising and promotion, IFRS 5: non-current assets held for sale and discontinued operations, plan to sell the controlling interest in a subsidiary.


International