IFRIC Update – June 16, 2020

Start date:

End date:

Location: London

On June 26, 2020, the IFRS In­ter­pre­ta­tions Com­mit­tee re­leased a sum­mary of its June 16, 2020 meet­ing.

The fol­low­ing items were dis­cussed:

Committee’s tentative agenda decisions

  • Sup­ply Chain Fi­nanc­ing Arrange­ments—Re­verse Fac­tor­ing

Com­mit­tee’s agenda de­ci­sions

  • Sale and Leaseback with Variable Payments (IFRS 16 Leases)
  • Deferred Tax related to an Investment in a Subsidiary (IAS 12 Income Taxes)
  • Player Transfer Payments (IAS 38 Intangible Assets)

Other mat­ters

  • Work in Progress

Re­view the IFRIC Up­date and pod­cast on the In­ter­na­tional Ac­count­ing Stan­dards Board's Web site.

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