IFRS Interpretations Committee agenda decisions

Michael Voogt provides an outline of the tentative and final agenda decisions issued by International Financial Reporting Standards (IFRS) Interpretations Committee.

Agenda decisions, made by the Interpretations Committee, are a way of making a statement about why a change of an IFRS Standard requirement or an interpretation of that requirement is not necessary. The Interpretations Committee is an interpretative body of the International Accounting Standards Board. Final IFRIC agenda decisions must be applied in Australia. They often include explanatory information that is intended to provide guidance for the consistent application of IFRS Standards. ...

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Authors: Michael Voogt

Published Date: 16 February 2021