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  • New BDO IFR Bulletin – IFRS Interpretations Committee – Agenda Decisions (January and March 2018)

New BDO IFR Bulletin – IFRS Interpretations Committee – Agenda Decisions (January and March 2018)

27 March 2018

This IFRB sets out the agenda decisions made by the IFRS Interpretations Committee at its January and March 2018 meetings.

Agenda decision were finalised on:

  • IFRS 9 Financial Instruments & IAS 1 Presentation of Financial Statements, which addresses the presentation of interest revenue for particular financial instruments;
  • Three issues dealing with the accounting for real estate contracts under IFRS 15 Revenue from Contracts with Customers; and
  • IAS 28 Investments in Associates and Joint ventures, dealing with the contribution of property, plant and equipment to an associate.

Tentative agenda decisions were reached on:

  • IAS 7 Statement of Cash Flows, dealing with the classification as cash and cash equivalents of short-term loans and credit facilities;
  • IFRS 9 Financial Instruments dealing with the classification of a particular type of dual currency bond; and
  • IFRS 9 Financial Instruments and IAS 1 Presentation of Financial Instruments dealing with Hedge accounting for ‘load following swaps’.

The IFR Bulletin is available from the BDO Global web site here.