Released 28 May 2021
The International Financial Reporting Interpretations Committee (IFRIC) has published the meeting papers and agenda for its June 2021 meeting.
The topics to be covered include:
•costs necessary to sell inventories (IAS 2);
•preparation of financial statements when an entity is no longer a going concern (IAS 10);
•Power Purchase Agreements in a gross pool electricity market (IFRS 16).
Further information can be found at https://www.ifrs.org/news-and-events/calendar/2021/june/ifrs-interpretations-committee/.