The International Financial Reporting Standards (IFRS) Foundation on April 28 published the fourth volume of its “Compilation of Agenda Decisions,” a collation of decisions the IFRS Interpretations Committee put forth from October 2020 to March 2021.
The agenda decisions involve IFRS 7 Financial Instruments: Disclosures, IAS 1 Presentation of Financial Statements, IAS 7 Statement of Cash Flows, and IAS 38 Intangible Assets.
The document is intended to make the already published work of the committee more accessible, the IFRS said. The committee works with the International Accounting Standards Board to support the consistent application of IFRS standards.
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