IFRIC publishes June 2021 agenda and meeting papers

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);

TLTRO III transactions (IFRS 9 and IAS 20); and

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/.

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