Overview of the annual activities of the IFRS Interpretations Committee

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 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

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