Global Standards for the world economy

Wednesday 11 December 2019

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The Interpretations Committee decided to document its work in IFRIC Update

 16 September 2014

The Interpretations Committee considered its next step with regard to various issues relating to IFRS 11 that it had identified at its November 2013 meeting and had discussed at various meetings up to July 2014. The Interpretations Committee addressed how it can best document its conclusions and observations from the discussion of those issues.

The Interpretations Committee noted that the most appropriate way of documenting its work is to publish it in IFRIC Update rather than develop a new form of communication.

The Interpretations Committee thought that a series of agenda decisions, each describing a separate aspect of its discussions and capable of standing alone, would be preferable. Consequently, the Interpretations Committee asked the staff to prepare separate summaries for each topic that has been discussed.

The staff will present the proposed summaries at a future meeting.

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