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
|IFRS 3 Business Combinations
||Acquisition of a group of assets that does not constitute a business|
IFRS 9 Financial Instruments
IAS 12 Income Taxes
|IAS 28 Investments in Associates and Joint Ventures
||Acquisition of an associate or joint venture from an entity under common control|
|IAS 37 Provisions, Contingent Liabilities and Contingent Assets
||Costs considered in assessing whether a contract is onerous|
|IAS 38 Intangible Assets
||Goods acquired for promotional activities|
* 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.