Companies applying IFRS® Standards are required to reflect the explanatory material included in final agenda decisions made by the IFRS Interpretations Committee (IFRIC).
The issues discussed by the Committee are significant, so the potential impact of any resulting accounting policy changes on your company’s financial statements could be material – and any such changes may need to be made in your next financial statements.
In these pages we track some of the key issues discussed and provide more background on the role and authority of the Committee.
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Brian O'Donovan explains the importance of the March decision for companies considering cloud computing
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An overview of February’s meeting
Brian O’Donovan on the Committee’s discussions on going concern, inventory valuations and sale and leaseback
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Three key topics from December’s meeting
Brian O’Donovan shares his take on discussions by the Committee on reverse factoring, cloud computing and classification of debt
Read the transcript (PDF 56 KB)