IFRIC Activities list

IASB International Financial Reporting Interpretations Committee's (IFRIC) Activities list currently and for the last couple of years.

IFRIC project summaries are provided for the information and convenience of constituents who wish to follow the IFRIC's deliberations. All conclusions reported are tentative and may be changed at future IFRIC meetings. Decisions become final only after completion of a formal ballot to issue an IFRIC Interpretation, or Draft IFRIC Interpretation.

The IFRIC has several projects at the moment. The pages in this section provide summaries of activities and preliminary views of the IFRIC. These pages are, by their nature, both a work-in-progress and incomplete. The IFRIC will always publish a formal Draft IFRIC Interpretation before finalising its position on a particular Interpretation.