Attached Bulletins summarise issues that the IFRS Interpretations Committee decided not to take onto its agenda at its meetings, which were reported in its public newsletters (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.
AGENDA REJECTIONS (JULY 2016)
AGENDA REJECTIONS (MAY 2016)
AGENDA REJECTIONS (SEPTEMBER 2016)