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About IFRS Interpretations Committee agenda decisions

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29 Feb 2012

This page provides background to IFRS Interpretations Committee agenda decisions, and provides links to our collection of those agenda decisions for each standard and interpretation (where relevant).

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How the IFRS Interpretations Committee sets its agenda

The IFRS Interpretation Committee's normal procedure for considering potential projects for the Committee's agenda is as follows:

  • Staff considers potential projects for the Committee's agenda and makes recommendations to the Committee
  • The Committee discusses the staff recommendation and, if it agrees, it publishes the proposed explanation in the IFRIC Update newsletter. The newsletter indicates that if constituents disagree, they should provide comment to the Interpretations Committee. The public has at 60 days (previously it was 30 days) to comment.
  • At a subsequent meeting, if the Committee decides not to add the item to its agenda, it agrees on the final wording for its explanation. The Interpretations Committee's final decision, and the explanation of why the item was not added to the agenda, are published in IFRIC Update.


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.

Links to our summaries of past agenda decisions

We maintain a history of agenda decisions for these standards:

  • IFRS 1 First-time Adoption of International Financial Reporting Standards
  • IFRS 2 Share-based Payment
  • IFRS 3 Business Combinations
  • IFRS 4 Insurance Contracts
  • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
  • IFRS 6 Exploration for and Evaluation of Mineral Resources
  • IFRS 7 Financial Instruments: Disclosures
  • IFRS 8 Operating Segments
  • IFRS 9 Financial Instruments
  • IFRS 10 Consolidated Financial Statements
  • IFRS 11 Joint Arrangements
  • IFRS 12 Disclosure of Interests in Other Entities
  • IFRS 13 Fair Value Measurement
  • IAS 1 Presentation of Financial Statements
  • IAS 2 Inventories
  • IAS 7 Statement of Cash Flows
  • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  • IAS 10 Events After the Reporting Period
  • IAS 11 Construction Contracts
  • IAS 12 Income Taxes
  • IAS 14 Segment Reporting
  • IAS 16 Property, Plant and Equipment
  • IAS 17 Leases
  • IAS 18 Revenue
  • IAS 19 Employee Benefits
  • IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
  • IAS 21 The Effects of Changes in Foreign Exchange Rates
  • IAS 23 Borrowing Costs
  • IAS 24 Related Party Disclosures
  • IAS 26 Accounting and Reporting by Retirement Benefit Plans
  • IAS 27 Separate Financial Statements
  • IAS 27 Consolidated and Separate Financial Statements
  • IAS 28 Investments in Associates and Joint Ventures (2011)
  • IAS 28 Investments in Associates
  • IAS 29 Financial Reporting in Hyperinflationary Economies
  • IAS 31 Interests in Joint Ventures
  • IAS 32 Financial Instruments: Presentation
  • IAS 33 Earnings Per Share
  • IAS 34 Interim Financial Reporting
  • IAS 36 Impairment of Assets
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • IAS 38 Intangible Assets
  • IAS 39 Financial Instruments: Recognition and Measurement
  • IAS 40 Investment Property
  • IAS 41 Agriculture

Related Topics

Correction list for hyphenation

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