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An Anatomy of an IFRIC Interpretation

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  • Michael Bradbury

Abstract

This article provides an anatomy of an International Financial Reporting Interpretation Committee (IFRIC) Interpretation. That is, it describes the IFRIC's current operating procedures. It also describes the IFRIC's outputs from its inception in March 2002 to March 2007. During this period the IFRIC produced 14 Final Interpretations, 20 Draft interpretations and 120 “rejection notices” (i.e., issues that were considered by IFRIC but not included on the agenda). Reasons for the agenda rejections are summarized in the paper.

Suggested Citation

  • Michael Bradbury, 2007. "An Anatomy of an IFRIC Interpretation," Accounting in Europe, Taylor & Francis Journals, vol. 4(2), pages 109-122, December.
    • Handle: RePEc:taf:acceur:v:4:y:2007:i:2:p:109-122
    DOI: 10.1080/17449480701727890
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    Cited by:

    1. Roland Königsgruber, 2010. "A political economy of accounting standard setting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 277-295, November.
    2. Sophie Giordano-Spring & Carlos Larrinaga & Géraldine Rivière-Giordano, 2024. "Field-configuring events and the failure to standardise accounting for carbon emissions," Post-Print hal-04686904, HAL.
    3. Thereza RS de Aguiar, 2018. "Turning accounting for emissions rights inside out as well as upside down," Environment and Planning C, , vol. 36(1), pages 139-159, February.
    4. Bryan A. Howieson, 2009. "Agenda formation and accounting standards setting: lessons from the standards setters," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(3), pages 577-598, September.

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