IPSASB releases Exposure Draft Amendments to Consider IFRIC Interpretations
IPSASB releases Exposure Draft Amendments to Consider IFRIC Interpretations
The International Public Sector Accounting Standards Board (IPSASB) has released Exposure Draft (ED) 89, Amendments to Consider IFRIC Interpretations.
ED 89 proposes amendments based on five IFRIC Interpretations issued by the IFRS Interpretations Committee which the IPSASB had not yet considered.
ED 89 proposes amendments based on five IFRIC Interpretations issued by the IFRS Interpretations Committee which the IPSASB had not yet considered.
- IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
- IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
- IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
- IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
- IFRIC 21 Levies