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
Assessment of Promised Goods or Services (IFRS 15)
Application of the Highly Probable Requirement in a Cash Flow Hedge Relationship (IFRS 9 and IAS 39)
Deposits relating to Taxes other than Income Tax (IAS 37)
Investment in a Subsidiary Accounted for at Cost: Partial Disposal (IAS 27)
Investment in a Subsidiary Accounted for at Cost: Step Acquisition (IAS 27)
Liabilities in relation to a Joint Operator’s Interest in a Joint Operation (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
Customer’s Right to Access Supplier’s Application Software (IAS 38)
Determination of the Exchange Rate when there is a Long-term Lack of Exchangeability—Research (IAS 21)
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