IFRIC Update – November 26, 2019
Start date:
End date:
Location: London
On December 16, 2019, the IFRS Interpretations Committee released a summary of its November 26, 2019 meeting.
The following items were discussed:
Committee's tentative agenda decisions
- Player Transfer Payments (IAS 38 Intangible Assets)
- Multiple Tax Consequences of Recovering an Asset (IAS 12 Income Taxes)
Committee's agenda decisions
- Lease Term and Useful Life of Leasehold Improvements (IFRS 16 Leases and IAS 16 Property, Plant and Equipment)
Items on the current agenda
- Sale and Leaseback with Variable Payments (IFRS 16 Leases)
Other matters
- 2020 Agenda Consultation
- Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
- Work in Progress
Review the IFRIC Update and podcast on the International Accounting Standards Board's Web site.