| Information | The IFRS Interpretations Committee (IFRIC) plays a crucial role in supporting the consistent application of IFRS Standards. Agenda decisions are published when the IFRIC decides that a standard-setting project should not be added to the work plan. In many cases agenda decisions include explanatory material that explains how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern described in the agenda decision. In this course we will look at various IFRIC agenda decisions with explanatory material that have been published over the past 12 months that will help preparers of financial statements to apply judgement in the practical application of IFRS Standards. |
