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The IFRS Interpretations Committee (Committee) met on 30 November–1 December 2021, and the topics for discussion were as follows:
Committee's tentative agenda decisions
- Principal versus Agent: Software Resellers (IFRS 15 Revenue from Contracts with Customers)
Agenda decisions for the IASB's consideration
- Economic Benefits from Use of a Windfarm (IFRS 16 Leases)
Other matters
- Negative Low Emission Vehicle Credits (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)
- Work in Progress
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