The role of IFRIC agenda decisions in IFRS based financial reporting

David Hardidge, Technical Director at Queensland Audit Office, says there’s an intention to make IFRS Interpretations Committee (IFRIC) agenda decisions mandatory. In this podcast episode, Hardidge provides an overview of IFRIC agenda decisions, discusses what may happen if they are mandated, and how to know if you’re affected by these decisions. He also gives examples in relation to AASB 15 or IFRS 15, AASB 16 or IFRS 16 among others.

Hardidge is in conversation with Ram Subramanian, Policy Adviser – Reporting at CPA Australia.

Further Resources:

Transcript (PDF)
How IFRIC helps implementation - Compiled
IFRIC agenda decisions – October 2019 and April 2020



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