A video series with Brian O’Donovan, summarising key discussions at the IFRS Interpretations Committee
Companies applying IFRS® Accounting 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 | Segment reporting | Transcript (PDF 140 KB) | Final – see IFRS – IFRIC Update June 2024 |
| March 2024 | Climate-related commitments | Accounting for net zero (part two) | Transcript (PDF 231 KB) | Final – see IFRS – IFRIC Update March 2024 |
December 2023 | Climate-related commitments | Accounting for net zero (part one) | Transcript | Final – see IFRS – IFRIC Update March 2024 |
November 2022 | Transcript | Final – see IFRS - IFRIC Update March 2023 | |
June 2022 | Transcript | Not finalised – IASB to explore narrow-scope standard setting – see IFRS - IASB and joint IASB–FASB Update September 2022 | |
March 2022 | Transcript | Final – see IFRS - IFRIC Update September 2022 | |
February 2022 | Transcript | Final – see IFRS - IFRIC Update June 2022 | |
June 2021 | Transcript | Final – see IFRS - IFRIC Update November 2021 | |
April 2021 | Transcript | Amendments to IAS 1 issued – see KPMG article | |
March 2021 | Transcript | Final – see IFRS - IFRIC Update March 2021 | |
February 2021 | Transcript | Going concern and inventory valuation: Final – see IFRS - IFRIC Update June 2021 Sale and leaseback: Referred to the IASB and did not proceed further | |
December 2020 | Reverse factoring, cloud computing and classification of debt | Transcript | Reverse factoring: Final – see IFRS - IFRIC Update December 2020 Cloud computing: Final – see IFRS - IFRIC Update March 2021 Classification of debt: Amendments to IAS 1 issued – see KPMG web article |
About IFRIC agenda decisions
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