Released 02 September 2021
The International Financial Reporting Standards (IFRS) Interpretations Committee has published its agenda and meeting papers for September 2021.
The agenda includes:
•non-refundable value added tax on lease payments (IFRS 16);
•accounting for warrants that are classified as financial liabilities on initial recognition (IAS 32);
•demand deposits with restrictions on use (IAS 7); and
•cash received via electronic transfer as settlement for a financial asset (IFRS 9).
Further information can be found at https://www.ifrs.org/news-and-events/calendar/2021/september/ifrs-interpretations-committee/.