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| Tekijä: | Bradbury, M. |
| Otsikko: | An anatomy of an IFRIC interpretation |
| Lehti: | Accounting in Europe
2007 : VOL. 4:1-2, p. 108-122 |
| Asiasana: | financial reporting committees |
| Kieli: | eng |
| Tiivistelmä: | This article describes Reporting Interpretation Committee's (IFRIC) current operating procedures and the IFRIC's outputs from its inception from March 2002 to March 2007. During this period the IFRIC produced 14 Final Interpretations, 20 Draft interpretations and 120 "rejection notices". Reasons for the agenda rejections are summarized. |
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