The IFRS Foundation’s fifth Compilation of Agenda Decisions brings together agenda decisions published by the IFRS Interpretations Committee (Committee) from April to October 2021.

The agenda decisions included in this compilation relate to:

  • IFRS 9 Financial Instruments;
  • IFRS 16 Leases;
  • IAS 2 Inventories;
  • IAS 10 Events after the Reporting Period;
  • IAS 19 Employee Benefits; and
  • IAS 32 Financial Instruments: Presentation.

The agenda decisions are organised by the IFRS Standards to which they relate. The document is intended to make the already published work of the Committee more accessible.

The role of the Committee is to work with the International Accounting Standards Board in supporting the consistent application of IFRS Standards.

The Committee publishes an agenda decision when, following consultation, it concludes that a standard-setting project should not be added to the work plan to address a question received about the application of IFRS Standards.

Agenda decisions report the Committee’s decision and, in many cases, also include material that explains how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern described in the agenda decision.

For further information about the Committee and its work, please visit the Interpretations Committee page.
 

Followable tags

Standards development
Applying the Standards
IFRS 9 Financial Instruments
IFRS 16 Leases
IAS 2 Inventories
IAS 10 Events after the Reporting Period
IAS 19 Employee Benefits
IAS 32 Financial Instruments Presentation

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