IASB International Financial Reporting Interpretations Committee (IFRIC) Operating Procedures require that all Draft IFRIC Interpretations be exposed for public comment.

Comment period open:

• IFRIC D20 Customer Loyalty Programmes(comments to be received by 6 November 2006)  
• IFRIC D19: IAS 19—The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements (comments due 31 October 2006)  

Comments should be sent to CommentLetters@iasb.org or addressed to:

Allan Cook, IFRIC Co-ordinator
International Accounting Standards Board
30 Cannon Street, London EC4M 6XH
United Kingdom


Fax: 44 (0)20 7246 6411

Comment period closed:

• IFRIC D18 Interim Financial Reporting and Impairment (comments due 31 March 2006)
• IFRIC D17 IFRS 2-Group and Treasury Share Transactions (comments due 18 July 2005)
• IFRIC D16 Scope of IFRS 2 (comments due 18 July 2005)
• IFRIC D15 Reassessment of Embedded Derivatives (comments due 31 May 2005)
• IFRIC D14 Service Concession Arrangements - the Intangible Asset Model (comments due 31 May 2005)
• IFRIC D13 Service Concession Arrangements - the Financial Asset Model (comments due 31 May 2005)
• IFRIC D12 Service Concession Arrangements - Determining the Accounting Model (comments due 31 May 2005)
•  IFRIC D11 Changes in Contributions to Employee Share Purchase Plans
• IFRIC D10: Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment  - issued as IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment  and can be accessed via online services .
• IFRIC D9: Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions
• IFRIC D6 Multi-employer Plans
• IFRIC D5: Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time  
• IFRIC D4: Decomissioning, Restoration, and Environmental Rehabilitation Funds   -  issued as IFRIC 5 Decomissioning, Restoration, and Environmental Rehabilitation Funds and can be accessed via online services .
• IFRIC D3: Determining Whether an Arrangement Contains a Lease   - issued as IFRIC 4 Determining Whether an Arrangement Contains a Lease and can be accessed via online services . 
• IFRIC D1: Emission Rights  - withdrawn at June IASB meeting. This topic has now been added to the Board research agenda . 
• IFRIC D8: Members’ Shares in Co-operative Entities has been issued as Interpretation IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments.
• IFRIC D7: Scope of SIC-12 Consolidation—Special Purpose Entities has been issued as an Amendment of SIC-12 Consolidation--Special Purpose Entities.
• IFRIC D2 Changes in Decommissioning, Restoration and Similar Liabilities has been issued as an Interpretation, IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities.

IFRIC Agenda

Information on current IFRIC agenda topics and potential agenda topics is available in the IFRIC Projects section.