IFRIC Update – September 15, 2020

Start date:

End date:

Location: London

On September 23, 2020, the IFRS Interpretations Committee released a summary of its September 15, 2020 meeting.

The following items were discussed:

Committee’s tentative agenda decisions

  • Sale and Leaseback of an Asset in a Single-Asset Entity (IFRS 10, Consolidated Financial Statements and IFRS 16, Leases)

Other matters

  • Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12, Income Taxes)
  • Work in Progress

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.