IFRIC July 2008
10 July 2008
The IFRIC considered comments received on Draft Interpretation D24, published for comment in January 2008. The staff presented a paper summarising the comments received.
IFRIC November 2007
01 November 2007
The IFRIC continued its deliberations on how an entity should account for the receipt of a customer contribution. Such contributions arise when a customer provides an asset to a service provider that is then used to provide access to a supply of goods or services to the customer.
IASB September 2007
06 September 2007
The IFRIC continued its deliberations on how an entity should account for the receipt of a customer contribution. Such contributions arise when a customer provides an asset to a service provider that is then used to provide a service to the customer.
IFRIC July 2007
12 July 2007
At its meeting in May 2007 the IFRIC took a project on to its agenda to develop guidance on the accounting by a service provider for the receipt of customer contributions. Such contributions arise in situations in which customers provide an asset to a service provider that is then used to deliver an ongoing service to customers.
IFRIC May 2007
04 May 2007
The IFRIC received a request for guidance on how an entity should account for contributions received from or on behalf of customers. Such contributions arise when the customer provides an infrastructure asset, or cash to fund the acquisition and/or construction of such an asset, in order to obtain an ongoing service or to secure the ongoing supply of goods from the entity. The submission asked for guidance on how the entity should account for the asset received