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
Costs to Fulfil a Contract (IFRS 15)
Effect of a Potential Discount on Plan Classification (IAS 19)
Holdings of Cryptocurrencies
Subsurface Rights (IFRS 16)

 

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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