The IFRS Interpretations Committee’s work

The main activity of the IFRS Interpretations Committee (Interpretations Committee) is to discuss application questions from stakeholders and decide how to respond to those questions. 

Often the Interpretations Committee responds to a stakeholder’s question by publishing an agenda decision with explanatory material. In such cases, the Interpretations Committee concludes that the principles and requirements in IFRS® Standards provide an adequate basis for companies to determine their accounting, so standard-setting is not needed.

In other cases, the Interpretations Committee concludes that responding to a question requires adding to or changing IFRS Standards, by means of an IFRIC® Interpretation or a narrow-scope amendment.

View the section below for an overview of the annual activities of the Interpretations Committee.

In 2020 the Interpretations Committee held 6 meetings and considered 16 application questions.

The Interpretations Committee responded to those questions by developing 15 agenda decisions and 1 draft amendment to an IFRS Standard for the International Accounting Standards Board (Board) to consider.

agenda decisions 2020

Agenda decisions (or tentative agenda decisions) including explanatory material

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amendments or additions 2020

Maintenance projects included in the Board's work plan

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In 2019 the Interpretations Committee held 5 meetings and considered 33 application questions.

The Interpretations Committee responded to 31 of those questions by developing 30 agenda decisions and 1 draft amendment to IFRS Standards for the International Accounting Standards Board (Board) to consider.

Work is ongoing on the remaining 2 questions at the end of 2019.                                                                         

Agenda decisions

Agenda decisions (or tentative agenda decisions) including explanatory material

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Amendments or additions

Maintenance projects included in the Board's work plan

Find out more

In 2018 the Interpretations Committee held 6 meetings and considered 28 different application questions.

The Interpretations Committee responded to 27 of those questions by developing 21 agenda decisions and 6 draft amendments or additions to IFRS Standards for the International Accounting Standards Board (Board) to consider.

For the remaining question, the Interpretations Committee did not obtain evidence that the matter has widespread effect.

agenda decisions 2018

Agenda decisions (or 
tentative agenda decisions) 
including explanatory material

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amendments or additions 2018

Maintenance projects
included in the Board's work plan

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one topic 2018

Applying paragraph 5.16(a) of
the Due Process Handbook

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In 2017 the Interpretations Committee held 5 meetings and considered 27 different application questions.

The Interpretations Committee responded to 23 of those questions by developing 16 agenda decisions and 7 draft amendments or additions to IFRS Standards for the International Accounting Standards Board (Board) to consider.

For the remaining 4 questions, the Interpretations Committee concluded that the topics were too broad for it to address efficiently within the confines of existing IFRS Standards.  The Board has considered, or will consider, those topics in setting its agenda.

agenda decision 2017

Agenda decisions (or 
tentative agenda decisions) 
including explanatory material

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amendments or additions 2017

Maintenance projects
included in the Board's work plan

Find out more
broad topics 2017

Most of these topics are part 
of the Board's active or 
future research projects

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In 2016 the Interpretations Committee held 6 meetings and considered 33 different application questions.

The Interpretations Committee responded to 25 of those questions by developing 16 agenda decisions and 9 draft amendments or additions to IFRS Standards for the International Accounting Standards Board (Board) to consider.

For the remaining 8 questions, the Interpretations Committee concluded that the topics were too broad for it to address efficiently within the confines of existing IFRS Standards.  The Board has considered, or will consider, those topics in setting its agenda.

agenda decisions image

Agenda decisions (or
tentative agenda decisions)
including explanatory material

Find out more
amendments image

Maintenance projects
included in the Board's work plan

Find out more
topics image

Most of these topics are part
of the Board's active or
future research projects

Find out more

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