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Items not added to the IFRS Interpretations Committee agenda

This page provides background to IFRS Interpretations Committee (previously International Financial Reporting Interpretations Committee, IFRIC) agenda decisions, and provides links to our collection of those agenda decisions for each calendar year.

Authority of agenda decisions

In announcing its decision not to add an item to its agenda, the Interpretations Committee states:

The following explanation is published for information only and does not change existing IFRS requirements. Committee agenda decisions are not Interpretations. Interpretations are determined only after extensive deliberation and due process, including a formal vote. Interpretations become final only when approved by the IASB.

 

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.