Interpretations Committee open items

This section contains matters for which the IFRS Interpretations Committee has not yet reached its final decision about whether to add standard-setting projects to the work plan. This includes:

  1. Tentative Agenda Decisions: Where the Interpretations Committee has made tentative decisions not to add standard-setting projects to the work plan. Interested parties are encouraged to submit their responses on the open for comment documents page. After the comment period, the Interpretations Committee will reconsider these Tentative Agenda Decisions, taking into account feedback from interested parties.
  2. Matters for which the Interpretations Committee has decided to develop a narrow scope amendment or an IFRIC® Interpretation but which have not yet been added to the Board's work plan. 
  3. Other matters subject to ongoing Interpretations Committee discussions.

For a list of requests received but not yet discussed by the Committee, click here.

Tentative Agenda Decisions
Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32)
Attributing Benefits to Periods of Service (IAS 19)
Classification of Debt with Covenants as Current or Non-current (IAS 1)
Configuration or Customisation Costs in a Cloud Computing Arrangement (IAS 38)
Costs Necessary to Sell Inventories (IAS 2)
Hedging Variability in Cash Flows due to Real Interest Rates (IFRS 9)
Non-refundable Value Added Tax on Lease Payments (IFRS 16)
Preparation of Financial Statements when an Entity is No Longer a Going Concern (IAS 10)

Matters for which the Interpretations Committee has decided to develop a narrow scope amendment but which have not yet been added to the Board's work plan
Sale and Leaseback of an Asset in a Single-Asset Entity (IFRS 10 and IFRS 16)

Work in progress
No current matters

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