The IFRS Interpretations Committee (Committee) met remotely on 8-9 June 2021, and the topics for discussion were as follows:
Committee's tentative agenda decisions
- Transactions for the third programme of the targeted longer-term refinancing operations of the European Central Bank (ECB) (IFRS 9 Financial Instruments and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance)
- Economic Benefits from Use of a Windfarm (IFRS 16 Leases)
Agenda decisions for Board consideration
- Costs Necessary to Sell Inventories (IAS 2 Inventories)
- Preparation of Financial Statements when an Entity is No Longer a Going Concern (IAS 10 Events after the Reporting Period)
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