The IFRS Foundation’s seventh Compilation of Agenda Decisions brings together agenda decisions published by the IFRS Interpretations Committee (Interpretations Committee) from May 2022 to October 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 Interpretations Committee more accessible.
The agenda decisions included in this compilation are:
View individual agenda decisions by publication date on the supporting consistent application of IFRS Accounting Standards page.
The role of the Interpretations Committee is to work with the International Accounting Standards Board in supporting the consistent application of IFRS Accounting Standards.
The Interpretations 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 Interpretations 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 Interpretations Committee and its work, please visit the Interpretations Committee page.