The IFRS Interpretations Committee (Committee) met on 14–15 September 2021, and the topics for discussion were as follows:
Committee's tentative agenda decisions
- Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows)
- Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9 Financial Instruments)
Agenda decisions for the Board’s consideration
- Non-refundable Value Added Tax on Lease Payments (IFRS 16 Leases)
- Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32 Financial Instruments: Presentation)
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