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.

For a list of requests received but not yet discussed by the Committee, click here.

 

Tentative Agenda Decisions
Compensation for Delays or Cancellations (IFRS 15)
Disclosure of Changes in Liabilities Arising from Financing Activities (IAS 7)
Fair Value Hedge of Foreign Currency Risk on Non-Financial Assets (IFRS 9)
Lease Term and Useful Life of Leasehold Improvements (IFRS 16 and IAS 16)
Lessee’s Incremental Borrowing Rate (IFRS 16)
Presentation of Liabilities or Assets Related to Uncertain Tax Treatments (IAS 1)
Subsequent Expenditure on Biological Assets (IAS 41)

 

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
Lack of Exchangeability—Research (IAS 21)

 

Other matters subject to ongoing Interpretations Committee discussions
Sale of a Single Asset Entity Containing Real Estate (IFRS 10)

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