January 2019 IFRIC Update published

Released 22 January 2019

The International Financial Reporting Standards (IFRS) Foundation has published the January 2019 IFRS Interpretations Committee Update.

Topics discussed at the January 2019 meeting were:

Committee’s agenda decisions

Deposits relating to taxes other than income tax (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)—Agenda Paper 2

Assessment of promised goods or services (IFRS 15 Revenue from Contracts with Customers)—Agenda Paper 3

Investment in a subsidiary accounted for at cost: Partial disposal (IAS 27 Separate Financial Statements)—Agenda Paper 4A

Investment in a subsidiary accounted for at cost: Step acquisition (IAS 27 Separate Financial Statements)—Agenda Paper 4B

Other matters

Committee work in progress—Agenda Paper 5.

View the January 2019 IFRIC Update.

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