The IFRS Foundation has published its eighth Compilation of Agenda Decisions by the IFRS Interpretations Committee (Interpretations Committee) from November 2022 to April 2023.
This Compilation includes the Agenda Decision Definition of a Lease—Substitution Rights which relates to IFRS 16 Leases.
You can view each agenda decision by publication date on the supporting consistent application of IFRS Accounting Standards page.
The Interpretations Committee works with the International Accounting Standards Board in supporting the consistent application of IFRS Accounting Standards.
The Interpretations Committee receives queries about how to apply IFRS Accounting Standards. Once the Interpretations Committee completes its analysis, and after public consultation, it publishes an agenda decision if it concludes that a standard-setting project should not be added to the work plan.
Agenda decisions report the Interpretations Committee’s decision and, in many cases, also include material that explains how the relevant principles and requirements in IFRS Accounting Standards apply to the issue described in the agenda decision.
For further information about the Interpretations Committee and its work, please visit the Interpretations Committee page.