On the Horizon for IFRS: IFRIC meeting highlights January 2016


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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