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About the IFRS Interpretations Committee

The IFRS Interpretations Committee (Committee) works with the IASB in maintaining and supporting the consistent application of IFRS Accounting Standards.

The Committee responds to questions about the application of the Accounting Standards and does other work at the request of the IASB.

The Committee comprises 14 voting members, appointed by the Trustees of the IFRS Foundation. The members provide the best available technical expertise and diversity of international business and market experience relating to the application of IFRS Accounting Standards. Click here to read the criteria for Interpretations Committee members.

Committee meetings take place in public; they are webcast and recorded. Staff papers for each Committee meeting are available on the IFRS Foundation website.

Quarterly Interpretations Committee podcasts help stakeholders follow the Committee discussions and provide an overview of other relevant activities in the period.

How the Committee works

Our short video explains what happens when the Committee receives an application question and how it works with the IASB.

It also explains why agenda decisions are important in supporting consistent application of the Accounting Standards, and why companies and others need to consider them when applying the Accounting Standards.

The following diagram illustrates the process the Committee follows and the criteria it considers when deciding how to respond to an application question: