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

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. Agenda decisions report the Interpretations Committee's decision and, in many cases, also include explanatory material. Explanatory material 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 Interpretation can be found by expanding the link below.