Latest IFRIC podcast available

The latest podcast of the IFRS Interpretations Committee (IFRIC) has been released.

The following tentative agenda decisions were discussed:
  • Assets that Generate a Return Individually and Largely Independently of an Entity's Other Resources (IFRS 18 Presentation and Disclosures in Financial Statements)
  • Estimating Residual Value (IAS 16 Property, Plant and Equipment)
  • Sale of Equity Investments Measured at Fair Value through Other Comprehensive Income (IFRS 9 Financial Instruments)
The podcast may be accessed here.