Issues being considered by the IFRS Interpretations Committee
Below are details of items currently being considered by the IFRS Interpretations Committee, including items recently removed from the Interpretations Committee agenda. Links to these items can also be found in the left hand menu.
The Interpretations Committee has a number of active projects that it is currently working on, for meeting summaries, audio files and agenda papers click here.
Tentative agenda decision
As of March 2013 the Interpretations Committee have one tentative agenda decision currently available for comment.
View the summary of the tentative agenda decision that is currently available for comment.
The IFRS Interpretations Committee assists the IASB by reviewing and recommending potential amendments to IFRSs as part of the Annual Improvements process. Details of issues considered by the Interpretations Committee can be found on the Annual Improvements page.
Interpretations Committee work in progress
In March 2013, the Interpretations Committee work in progress was discussed as part of the public session. To obtain a summary of this discussion, please click here.
Issues recommended for narrow-scope amendment
To obtain a summary of these issues, please click here
Recently completed projects
The following projects have been completed by the issue of an Interpretation. The Website will be updated periodically and content related to each Interpretation will be removed approximately 12 months after its effective date.
Items not taken onto the agenda
The files below include those items that have been considered by the Interpretations Committee but not added to its work programme (click on the links below to download the files).
Propose a new agenda item
Any individual or organisation may put forward suggestions of potential agenda items for consideration by the Interpretations Committee. Details on how to put forward a potential agenda item are available here.
Page last updated: 30 November 2012