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
Borrowing costs on land (IAS 23)
Classification of a particular type of dual currency bond (IFRS 9)
Determination of the exchange rate when there is a long-term lack of exchangeability (IAS 21)
Expenditures on a qualifying asset (IAS 23)
Application of the highly probable requirement when a specific derivative is designated as a hedging instrument (IFRS 9)

 

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
Deferred tax: tax base of assets and liabilities (IAS 12)

 

Other matters subject to ongoing Interpretations Committee discussions
Determination of the exchange rate when there is a long-term lack of exchangeability—research (IAS 21)
Payments relating to taxes other than income tax (IAS 37)
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