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 3 Business Combinations
Acquisition of a group of assets that does not constitute a business

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 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.

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