Project Name	Project status	Project responsible
	ALL Published in Official Journal Endorsed Final Endorsement Advice Draft Endorsement Advice Final Comment Letter Draft Comment Letter Discussion Paper Seed
Accounting for stripping cost in the production phase - IFRIC X	Seed	Marius Van Reenen
IFRIC 14 - Amendment Prepayments of a Minimum Funding Requirements	Final Endorsement Advice	Jeff Waldier
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments	Final Endorsement Advice	Marius Van Reenen
IFRIC 9 and IFRIC 16 proposed amendments	Draft Endorsement Advice	Svetlana Boysen

Completed/Past Agenda Projects

Project Name	Project status	Project responsible
IFRIC - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies	Published in Official Journal	Paul Ebling
IFRIC - Changes in Contributions to Employee Share Purchase Plans	Final Comment Letter	Paul Ebling
IFRIC - Changes in Existing Decommissioning, Restoration and Similar Liabilities	Published in Official Journal	Paul Ebling
IFRIC - Customer Loyalty Programmes	Published in Official Journal	Gregory Hodgkiss
IFRIC - Determining whether an Arrangement contains a lease	Published in Official Journal	Paul Ebling
IFRIC - Emission Rights	Final Endorsement Advice	Charlotte Norre
IFRIC - Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions	Final Comment Letter	Paul Ebling
IFRIC - Group and Treasury Share Transactions	Published in Official Journal	Isabel Batista
IFRIC - Hedges of a Net Investment in Foreign Operation	Published in Official Journal	Svetlana Boysen
IFRIC - IAS 19—The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements	Published in Official Journal	Nasreen Vadachia
IFRIC - Interim Financial Reporting and Impairment	Published in Official Journal	Paul Ebling
IFRIC - Members’ Shares in Co-operative Entities	Published in Official Journal	Paul Ebling
IFRIC - Multi-employer plans	Final Comment Letter	Paul Ebling
IFRIC - Reassessment of Embedded Derivatives	Published in Official Journal	Paul Ebling
IFRIC - Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	Published in Official Journal	Paul Ebling
IFRIC - Scope of IFRS 2	Published in Official Journal	Paul Ebling
IFRIC - Scope of SIC 12	Published in Official Journal	Paul Ebling
IFRIC - Waste Electrical and Electronic Equipment	Published in Official Journal	Paul Ebling
IFRIC 12 - Service Concession Arrangements	Published in Official Journal	Thomas Oversberg
IFRIC 15 - Real Estate Sales	Published in Official Journal	Rasmus Sommer
IFRIC 17 - Distributions of Non-cash Assets to Owners	Published in Official Journal	Isabel Batista
IFRIC 18 - Transfers of Assets from Customers	Published in Official Journal	Isabel Batista
IFRIC 9 and IAS 39 amendments 'Embedded Derivatives'	Published in Official Journal	Svetlana Boysen