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Issues not added to IFRIC agenda - new web page

  • IFRIC (International Financial Reporting Interpretations Committee) (blue) Image

07 Dec 2005

The IFRIC Agenda Committee considers potential projects for the IFRIC agenda and makes recommendations to the IFRIC.

IFRIC's normal procedure is:
  • Agenda Committee makes recommendation that an item not be added to the IFRIC's agenda, and recommends the wording for IFRIC's public explanation.
  • IFRIC discusses the Agenda Committee recommendation and, if it agrees, it publishes the proposed explanation in the IFRIC Update newsletter. The newsletter indicates that if constituents disagree, they should email the IFRIC.
  • At a subsequent meeting, the IFRIC decides not to add the item to its agenda and agrees on the final wording for its explanation. IFRIC's final decision and explanation are published in IFRIC Update.
We have created a new IASPlus web page with a comprehensive Summary of Issues Not Added to IFRIC Agenda - Sequenced by IFRS. That page lists each item not added to IFRIC's agenda (back to 2002), the date the decision not to add was made, and IFRIC's public explanation of the reasons for not adding the item to its agenda. We believe that those who are responsible for preparing IFRS financial statements will find the information on our new web page useful. We will keep the page up to date after each IFRIC meeting.

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.