IFRIC Update – November 30-December 1, 2021

Start date:

End date:

Location: London

On December 9, 2021, the IFRS In­ter­pre­ta­tions Com­mit­tee re­leased a sum­mary of its November 30-December 1, 2021 meet­ing.

The fol­low­ing items were dis­cussed:

 Com­mit­tee's ten­ta­tive agenda de­ci­sions

  • Principal versus Agent: Software Resellers (IFRS 15, Revenue from Contracts with Customers)

Agenda de­ci­sions for the Board's con­sid­er­a­tion

  • Economic Benefits from Use of a Windfarm (IFRS 16, Leases)

Other mat­ters

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

Related Topics

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.