Interpretations Committee open items

Work in progress

This section contains matters for which the IFRS Interpretations Committee has not yet reached its final decision about whether to add the matter to its standard-setting agenda. It also contains any matters for which the Interpretations Committee has decided to develop a narrow scope amendment or an IFRIC® Interpretation but which have not yet been added to the Board's work plan. 

Tentative Agenda Decisions *

IFRS 1 First-time Adoption of International Financial Reporting Standards

Subsidiary as a first-time adopter

IFRS 9 Financial Instruments

Modification/exchange of financial liabilities that do not result in derecognition

IFRS 9 Financial Instruments

Financial assets eligible for the election to present changes in fair value in other comprehensive income

IAS 12 Income Taxes

Interest and penalties related to income taxes

IAS 19 Employee Benefits

Discount rate in a country that has adopted another country’s currency

IAS 32 Financial Instruments: Presentation

Centrally cleared client derivatives

IAS 33 Earnings per Share

Tax arising from payments on participating equity instruments

IAS 41 Agriculture

Biological assets growing on bearer plants

* The Interpretations Committee reviewed the above matters and tentatively decided that they should not be added to the standard-setting agenda. After the comment period, the Interpretations Committee will reconsider these Tentative Agenda Decisions, taking into account feedback from interested parties.  Interested parties are encouraged to submit their responses on the open for comment documents page.

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