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 *
Acquisition of a group of assets that does not constitute a business (IFRS 3)
Revenue recognition in a real estate contract (IFRS 15)
Contributing property, plant and equipment in exchange for an equity interest in an associate (IAS 28)

* 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.

Work in Progress
Acquisition of an associate or joint venture from an entity under common control (IAS 28)
Costs considered in assessing whether a contract is onerous (IAS 37)
Taxation in fair value measurements (IAS 41)
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