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IAS 40 — Accounting for a structure that appears to lack the physical characteristics of a building

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IFRS 1 — Items not added to the agenda
A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 1 'First-time Adoption of International Financial Reporting Standards' together with the Committee's public explanation of the reasons for not adding those items to its agenda.
IFRS 2 — Items not added to the agenda
A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 2 'Share-based Payments' and the Committee's public explanation of the reasons for not adding the item to its agenda.
IFRS 3 — Items not added to the agenda
A summary of IFRS Interpretations Committee issues related to IFRS 3 'Business Combinations' which were not taken onto the agenda.
IFRS 4 — Items not added to the agenda
A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 4 'Insurance Contracts' and the Committee's public explanation of the reasons for not adding the item to its agenda.
IFRS 5 — Items not added to the agenda
A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 5 'Non-current Assets Held for Sale and Discontinued Operations' and the Committee's public explanation of the reasons for not adding the item to its agenda.
IFRS 6 — Items not added to the agenda
A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 6 'Exploration for and Evaluation of Mineral Resources' and the Committee's public explanation of the reasons for not adding the item to its agenda.
IFRS 7 — Items not added to the agenda
A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 7 'Financial Instruments: Disclosures' and the Committee's public explanation of the reasons for not adding the item to its agenda.
IFRS 8 — Items not added to the agenda
A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 8 'Operating Segments' and the Committee's public explanation of the reasons for not adding the item to its agenda.
IFRS 9 — Items not added to the agenda
A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 9 'Financial Instruments' and the Committee's public explanation of the reasons for not adding the item to its agenda.
IFRS 14 — Items not added to the agenda
A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 14 'Regulatory Deferral Accounts' and the Committee's public explanation of the reasons for not adding the item to its agenda.

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Correction list for hyphenation

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