Beyond the GAAP no. 81 - September 2014
At the same time, the IFRS Interpretations Committee decided how best to document its observations on the application of IFRS 11. These will ultimately be formulated in a series of agenda decisions published in the IFRIC Update. The topics should be discussed at the November meeting with a view to finalisation in March. This should put an end to the discussions on the classification of project entities for IFRS 11.