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  • IFRS Interpretations Committee - Agenda Rejections (September 2016)

IFRS Interpretations Committee - Agenda Rejections (September 2016)

27 September 2016

This is a publication. IFRS INTERPRETATIONS COMMITTEE - AGENDA REJECTIONS (SEPTEMBER 2016) This Bulletin summarises issues that the IFRS Interpretations Committee (the Interpretations Committee) decided not to take onto its agenda at its September 2016 meeting, which were reported in its public newsletter (the IFRIC Update). Although these agenda rejections do not represent authoritative guidance issued by the International Accounting Standards Board (IASB), in practice they are regarded as being highly persuasive.

All entities that report in accordance with IFRS need to be aware of these agenda rejections, and may need to modify their accounting approach. More detailed background about agenda rejections is set out below.

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