IFRIC Projects

Below is a list of items currently being considered by the IFRIC, including items recently removed from the IFRIC agenda. Links to these items can also be found in the left hand menu.

The following projects have been completed by the issue of an Interpretation. The Website will be updated periodically and content related to each Interpretation will be removed approximately 12 months after its effective date.

• IFRIC 18 Transfers of Assets from Customers (issued in January 2009)
• IFRIC 17 Distributions of Non-cash Assets (issued in November 2008)
• IFRIC 16 Hedges of a Net Investment in a Foreign Operation (issued in July 2008)
• IFRIC 15 Agreements for the Construction of Real Estate (issued in July 2008)
• IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (issued in July 2007)
• IFRIC 13 Customer Loyalty Programmes (issued in June 2007)  

Items not taken on to the agenda

The files below include those items that have been considered by the IFRIC but not added to its work programme (click on the links below to download the files).

• Items not taken onto the agenda with final decisions published: February 2005 > May 2009 [PDF 228KB]
• Items not taken onto the agenda up until December 2004 [DOC, 223 KB]

IFRIC work in progress

In May 2009, the IFRIC work in progress was discussed as part of the public session. Obtain a summary of this discussion .

Updates on IFRIC activities given to the Board

View the most recent updates on IFRIC activities given to the Board.

Read observer notes from the January to September 2006 IFRIC Meetings. Subsequent meetings can be accessed through the Meetings Diary .

Propose a new agenda item

Any individual or organisation may put forward suggestions of potential agenda items for consideration by the IFRIC. Details on how to put forward a potential agenda item are available here.