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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)