{"id":72678,"date":"2016-07-22T17:55:26","date_gmt":"2016-07-22T17:55:26","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=f9b2fbfd29660c56e1e70fb6b0708265"},"modified":"2016-07-22T17:55:26","modified_gmt":"2016-07-22T17:55:26","slug":"we-comment-on-three-ifric-tentative-agenda-decisions","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=72678","title":{"rendered":"We comment on three IFRIC tentative agenda decisions"},"content":{"rendered":"<p>We have published our comment letters to the IFRS Interpretations Committee on tentative agenda decisions not to take onto the Committee\u2019s agenda (1) service concession arrangements for which the infrastructure is leased (IFRIC 12), (2) fees and costs included in the &#8217;10 per cent&#8217; test for the purposes of derecognition (IAS 39), and (3) written puts over non-controlling interests to be settled by a variable number of the parent\u2019s shares (IAS 32).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>We have published our comment letters to the IFRS Interpretations Committee on tentative agenda decisions not to take onto the Committee\u2019s agenda (1) service concession arrangements for which the infrastructure is leased (IFRIC 12), (2) fees and cost&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/72678"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72678"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/72678\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}