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The IFRS Foundation’s sixth Compilation of Agenda Decisions brings together agenda decisions published by the IFRS Interpretations Committee (Committee) from November 2021 to April 2022.

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

The agenda decisions included in this compilation relate to:

  • IFRS 9 Financial Instruments;
  • IFRS 16 Leases;
  • IAS 7 Statement of Cash Flows; and
  • IAS 20 Accounting for Government Grants and Disclosure of Government Assistance.

View individual agenda decisions by publication date on the supporting consistent application of IFRS Accounting Standards page.

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

IFRS Accounting Standards development
Applying IFRS Accounting Standards
IFRS 9 Financial Instruments
IFRS 16 Leases
IAS 7 Statement of Cash Flows
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
Compilation of Agenda Decisions—Volume 6 published ×

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