On the Horizon for IFRS: IFRIC meeting highlights January 2016

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Contents IASB issues January 2016 IFRIC meeting highlights Current agenda      Classification of liability for prepaid card in issuer’s financial statements

Tentative agenda decision      Payments made by an operator to a grantor in a service concession arrangement

Agenda decisions      Allocation of an impairment loss to non-current assets within a disposal group
     Presentation of intragroup transactions between continuing and discontinued operations
     Various IFRS 5 related issues
     Financial instruments: transition issues relating to hedging
     Joint arrangements: remeasurement of previously held interests
     Recognition of deferred taxes for effect of exchange rate changes

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