The Board has undertaken a number of activities to support consistent application of this Standard, including the publication of educational material available below.

The Interpretations Committee has considered a number of questions submitted to it related to this Standard.

When the Interpretations Committee decides not to add a standard-setting project to the work plan to address a question submitted, it explains why in an agenda decision. In many cases, agenda decisions also include explanatory material that explains how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern described in the agenda decision.

All of the Agenda Decisions that relate to this Standard can be found by expanding the link below.

Date Document