Items not added to the agenda
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).
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. |