Project | Summary |
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IFRS Interpretations Committee agenda discussions | The IFRS Interpretations Committee does not take all matters referred to it onto its agenda for resolution. This project page provides a summary of Committee discussions where the issues are not taken onto the Committee agenda. |
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Project | Summary |
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IAS 1 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 1 'Presentation of Financial Statements' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 2 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 2 'Inventories' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 7 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 7 'Statement of Cash Flows' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 8 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 8 'Accounting Policies, Changes in Estimates and Errors' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 10 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 10 'Events After the Reporting Period' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 11 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 11 'Construction Contracts' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 12 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 12 'Income Taxes' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 14 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 14 'Segment Reporting' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 16 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 16 'Property, Plant and Equipment' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 17 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 17 'Leases' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 18 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 18 'Revenue' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 19 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 19 'Employee Benefits' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 20 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 20 'Accounting for Government Grants and Disclosure of Government Assistance' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 21 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 21 'The Effects of Changes in Foreign Exchange Rates' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 23 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 23 'Borrowing Costs' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 24 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 24 'Related Party Disclosures' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 26 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 26 'Accounting and Reporting by Retirement Benefit Plans' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 27 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 27 together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 28 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 28 together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 29 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 29 'Financial Reporting in Hyperinflationary Economies' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 31 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 31 'Interests in Joint Ventures' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 32 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 32 'Financial Instruments: Presentation' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 33 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 33 'Earnings Per Share' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 34 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 34 'Interim Financial Reporting' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 36 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 36 'Impairment of Assets' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 37 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 37 'Provisions, Contingent Liabilities and Contingent Assets' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 38 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 38 'Intangible Assets' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 39 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 39 'Financial Instruments: Recognition and Measurement' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 40 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 40 'Investment Property' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IAS 41 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 41 'Agriculture' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
IFRIC 21 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRIC 21 'Levies' together with the Committee's public explanation of the reasons for not adding those items to its agenda. |
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 10 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 10 'Consolidated Financial Statements' and the Committee's public explanation of the reasons for not adding the item to its agenda. |
IFRS 11 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 11 'Joint Arrangements' and the Committee's public explanation of the reasons for not adding the item to its agenda. |
IFRS 12 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 12 'Disclosure of Interests in Other Entities' and the Committee's public explanation of the reasons for not adding the item to its agenda. |
IFRS 13 — Items not added to the agenda | A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 13 'Fair Value Measurements' 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. |
20 Aug 2019
15 May 2019
20 Mar 2019
07 Mar 2019
22 Nov 2018