The IFRS Foundation has published its 11th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), covering the period from May 2024 to October 2024.
The Compilation includes the agenda decision Disclosure of Revenues and Expenses for Reportable Segments, which relates to IFRS 8 Operating Segments.
Viewing agenda decisions
- By date: our How we help support consistent application of IFRS Accounting Standards page organises each agenda decision by publication date. The page also includes previous agenda decision compilations.
- By topic: the Supporting materials for IFRS Accounting Standards section organises agenda decisions by IFRS Accounting Standard or IFRIC Interpretation.
About the Committee's agenda decisions
The Committee works with the International Accounting Standards Board (IASB) in supporting the consistent application of IFRS Accounting Standards.
The Committee receives queries about how to apply IFRS Accounting Standards. Once the Committee completes its analysis and consults stakeholders, it publishes an agenda decision if it concludes that a standard-setting project should not be added to the work plan.
An agenda decision reports the Committee’s decision and, in many cases, also includes explanations of how the principles and requirements in IFRS Accounting Standards apply to the issue described in the agenda decision.
Read more about the Committee and its work.
