This section contains issues that the Interpretations Committee has proposed for an interpretation or for a narrow scope amendment (including issues considered as an annual improvement) and that have been agreed by the IASB. Issues recommended by the Interpretations Committee but not yet discussed by the IASB, (and therefore not yet agreed by the IASB), remain as work in progress.
Narrow scope amendments to IFRSs
IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures
IFRS 11 Joint Arrangements
IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets
IAS 28 Investments in Associates and Joint Ventures
IAS 39 Financial Instruments: Recognition and Measurement and IFRS 9 Financial Instruments
IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets
IAS 24 Related Party Disclosures
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 8 Operating Segments
IFRS 8 Operating Segments
IFRS 13 Fair Value Measurement
IAS 40 Investment Property
IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 3 Business Combinations
IFRS 13 Fair Value Measurement
IFRS 7 Financial Instruments: Disclosures
IAS 34 Interim Financial Reporting
This section contains issues that the Interpretations Committee is still working on towards developing an interpretation or a narrow scope amendment and issues that will be proposed for inclusion in the next cycle of annual improvements but which the Interpretations Committee is still working on. It also includes issues that are on hold and other work developed by the Interpretations Committee.
This section also includes issues concluded by the Interpretations Committee, and recommended for the IASB to action, but which have not yet been discussed and agreed by the IASB.
Tentative Agenda Decisions*
IAS 32 Financial Instruments: Presentation
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 10 Consolidated Financial Statements
The Interpretations Committee reviewed the above matters and tentatively decided that they should not be added on their agenda. After the comment period, the Interpretations Committee will reconsider these Tentative Agenda Decisions and feedback received from interested parties. Interested parties are encouraged to email their responses to Ifric@ifs.org.
Work in progress
IAS 1 Presentation of Financial Statements
IAS 16 Property, Plant and Equipment
Employee benefits plans with a guaranteed return on contributions or notional contributions
IAS 40 Investment Property
IFRS 2 Share-based Payment
Issues concluded by the Interpretations Committee, and recommended for the IASB to action
IFRS 2 Share-based Payment
IFRS 2 Share-based Payment
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 7 Financial Instruments: Disclosures
Transfers of Financial Assets (Amendments to IFRS 7)—Servicing agreements
IAS 28 Investments in Associates and Joint Ventures
Issues on hold
Long-term prepayments in inventory supply contracts
IAS 39 Financial Instruments: Recognition and Measurement
This section includes finalised Agenda Decisions issued by the Interpretations Committee from March 2013 onwards. It also includes issues that were considered but transferred to the IASB.
You can also view Issues considered but not included in the Annual Improvements to IFRSs project.
Agenda Decisions
IAS 7 Cash Flow Statements
IAS 7 Cash Flow Statements
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 Events after the Reporting Period
IAS 16 Events after the Reporting Period
IAS 28 Investments in Associates and Joint Ventures
IAS 33 Earnings per Share
IFRS 2 Share-based Payments
Timing of the recognition of intercompany recharges
(May 2013)
IFRS 3 Business Combinations
IFRS 3 Business Combinations
IFRS 8 Operating Segments
Issues considered but transferred to the IASB
IAS 32 Financial Instruments: Presentation
IFRS 3 Business Combinations
Mandatory purchase of non-controlling interests in business combinations
IAS 33 Earnings per Share
IFRS 13 Fair Value Measurement
This section includes finalised interpretations and amendments.
Finalised interpretations
Issued
date
Effective
date
IAS 1 Presentation of Financial Statements: Clarification of the requirements for comparative information
IAS 16 Property, Plant and Equipment: Classification of servicing equipment
IAS 32 Financial Instruments: Presentation: Tax effect of distribution to holders of equity instruments
IFRS 1 First-time Adoption of International Financial Reporting Standards: Repeated application of IFRS 1
IFRS 1 First-time Adoption of International Financial Reporting Standards: Borrowing costs
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