A video series with Brian O’Donovan, summarising key discussions at the IFRS Interpretations Committee
Companies applying IFRS®ÌýAccounting Standards are required to reflect the explanatory material included in final agenda decisions made by the IFRS Interpretations Committee.
The issues discussed by the Committee are significant, so the potential impact of any resulting accounting policy changes on your company’s financial statements could be material � and any such changes may need to be made in your next financial statements.
Here we track some of the key issues discussed and provide more background on the role and authority of the Committee.
Video briefings
IFRIC meeting | Agenda item | Transcript | Status |
| July 2024 | Ìý(PDF 140 KB) | Final â€� see IFRS â€� | |
| March 2024 | Ìý(PDF 231 KB) | Final â€� see IFRS –Ì� | |
December 2023 | Ìý | Final â€� see IFRS â€� | |
November 2022 | Ìý | Final â€� see IFRS -Ìý | |
June 2022 | Ìý | Not finalised â€� IASB to explore narrow-scope standard settingÌýâ€� seeÌýÌý | |
March 2022 | Ìý | Final â€� seeÌý | |
February 2022 | Ìý | Final â€� seeÌý | |
June 2021 | Ìý | Final â€� seeÌý | |
April 2021 | Ìý | Amendments to IAS 1 issued â€� seeÌýÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø article | |
March 2021 | Ìý | Final â€� seeÌý | |
February 2021 | Ìý | Going concern and inventory valuation: Final â€� seeÌý Sale and leaseback: Referred to the IASB and did not proceed further | |
December 2020 | Ìý | Reverse factoring: Final â€� seeÌý Cloud computing: Final â€� seeÌý Classification of debt: Amendments to IAS 1 issued â€� seeÌýÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø web article |
About IFRIC agenda decisions
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