IFRIC Update November 2018

IFRIC Update is a summary of the decisions reached by the IFRS Interpretations Committee (Committee) in its public meetings.

Decisions on an IFRIC Interpretation become final only after the Committee has taken a formal vote. IFRIC Interpretations require ratification by the International Accounting Standards Board (Board).

The Committee met in London on 27 November 2018, and discussed:

Items on the current agenda

Committee's tentative agenda decisions

Other matters