The agenda and meeting papers for the IFRS Interpretations Committee meeting to be held on 30 November - 1 December 2021 are available.
Topics to be discussed include:
- Principal versus Agent: Software Reseller (IFRS 15);
- Economic Benefits from Use of a Windfarm (IFRS 16);
- Negative Low Emission Vehicle Credits (IAS 37); and
- TLTRO III Transactions (IFRS 9 and IAS 20).
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