IFRIC January 2007
12 January 2007
In November 2006, the IFRIC published a tentative agenda decision not to provide guidance on a number of issues relating to the derecognition of financial assets.
IFRIC November Meeting
03 November 2006
The IFRIC had previously discussed two issues relating to the derecognition requirements of IAS 39, namely (a) when financial assets are considered to be similar for the purposes of the derecognition tests, and (b) when the pass through tests in paragraph 19 of IAS 39 should be applied.
IASB Meeting 2006
19 September 2006
The Board discussed a request from the IFRIC for input and advice regarding possible interpretations of two issues relating to the derecognition requirements of IAS 39 Financial Instruments: Recognition and Measurement.