IFRS Interpretations Committee September 2021 agenda and meeting papers published

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/.

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