Interpretations Committee open items

This section contains matters for which the IFRS Interpretations Committee has not yet reached its final decision about whether to add the matter to its standard-setting agenda. This includes:

  1. Tentative Agenda Decisions: Where the Interpretations Committee has made a tentative decision not to add a matter to its standard-setting agenda. Interested parties are encouraged to submit their responses on the open for comment documents page. After the comment period, the Interpretations Committee will reconsider these Tentative Agenda Decisions, taking into account feedback from interested parties.
  2. Matters for which the Interpretations Committee has decided to develop a narrow scope amendment or an IFRIC® Interpretation but which have not yet been added to the Board's work plan. 
  3. Other matters subject to ongoing Interpretations Committee discussions.

 

Tentative Agenda Decisions
Application of the Highly Probable Requirement in a Cash Flow Hedge Relationship (IFRS 9 and IAS 39)
Credit enhancement in the measurement of expected credit losses (IFRS 9)
Curing of a credit-impaired financial asset (IFRS 9)
Customer’s right to access the supplier’s software hosted on the cloud (IAS 38)
Liabilities in relation to a Joint Operator’s Interest in a Joint Operation (IFRS 11)
Over time transfer of constructed good (IAS 23)
Physical settlement of contracts to buy or sell a non-financial item (IFRS 9)
Sale of output by a joint operator (IFRS 11)

 

Matters for which the Interpretations Committee has decided to develop a narrow scope amendment but which have not yet been added to the Board's work plan
No current matters

 

Other matters subject to ongoing Interpretations Committee discussions
Lack of Exchangeability—Research (IAS 21)
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