Interpretations Committee open items

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. This includes:

  1. Tentative Agenda Decisions: Where the Interpretations Committee has made a tentative decision not to add a matter to its standard-setting agenda. Interested parties are encouraged to submit their responses on the open for comment documents page. After the comment period, the Interpretations Committee will reconsider these Tentative Agenda Decisions, taking into account feedback from interested parties.
  2. 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. 
  3. Other matters subject to ongoing Interpretations Committee discussions.

 

Tentative Agenda Decisions
Presentation of Interest Revenue for Particular Financial Instruments (IFRS 9 and IAS 1)
Revenue Recognition in a Real Estate Contract (IFRS 15)
Revenue Recognition in a Real Estate Contract that Includes the Transfer of Land (IFRS 15)
Right to Payment for Performance Completed to Date (IFRS 15)
Contributing Property, Plant and Equipment to an Associate (IAS 28)

 

Matters for which the Interpretations Committee has decided to develop a narrow scope amendment but which have not yet been added to the Board's work plan
Taxation in Fair Value Measurements (IAS 41)

 

Other matters subject to ongoing Interpretations Committee discussions
Costs Considered in Assessing whether a Contract is Onerous (IAS 37)
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