The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
The Interpretations Committee has considered a number of questions submitted to it related to this Accounting Standard.
When the Interpretations Committee decides not to add a standard-setting project to the work plan to address a question submitted, it explains why in an agenda decision. In many cases, agenda decisions also include explanatory material that explains how the applicable principles and requirements in IFRS Accounting Standards apply to the transaction or fact pattern described in the agenda decision.
All of the Agenda Decisions that relate to this Accounting Standard can be found by expanding the link below.
Date | Document |
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29 Oct 2021 |
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01 Aug 2002 |
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01 Mar 2009 |
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01 Nov 2005 |
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01 Nov 2006 |
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01 Nov 2006 |
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01 Nov 2006 |
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01 Jan 2010 |
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01 May 2008 |
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01 Sep 2008 |
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01 Mar 2010 |
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01 Nov 2006 |
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01 Jan 2014 |
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01 Jan 2014 |
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01 May 2014 |
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01 Nov 2013 |
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01 Sep 2013 |
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01 May 2016 |
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01 Mar 2016 |
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01 Nov 2016 |
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21 Jul 2022 |
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29 Oct 2021 |
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21 Jul 2022 |
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24 Oct 2022 |
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24 Oct 2022 |
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21 Jul 2022 |
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24 Oct 2022 |
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14 Jun 2017 |
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29 Oct 2021 |
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01 Mar 2016 |
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21 Jul 2022 |
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24 Oct 2022 |
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29 Oct 2021 |
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