Skip to content (Press enter)
Show Sections

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. Read the criteria for Committee members.

Committee meetings take place in public; they are webcast and recorded. Staff papers and meeting recordings are available from the meeting pages via the calendar or the 'meetings' tab on this page.

Quarterly Interpretations Committee podcasts help stakeholders follow 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.

Read more about the Committee's process or submit an application question.

The following diagram illustrates the process the Committee follows and the criteria it considers when deciding how to respond to an application question (full details of the process are available from the 'How we help support consistent application of IFRS Accounting Standards' page):