IFRIC podcast available
IFRIC podcast available
The latest podcast of the IFRS Interpretations Committee (IFRIC) has been released.
The following two tentative agenda decisions relating to IFRS 18 Presentation and Disclosure in Financial Statements were discussed:
The following two tentative agenda decisions relating to IFRS 18 Presentation and Disclosure in Financial Statements were discussed:
- Management-defined Performance Measures—Hypothetical Income and Expenses; and
- Assessment of Specified Main Business Activities for a Manufacturer-Lessor.