Administrative session
Date recorded:
Work in progress (Agenda Paper 11)
There are no new matters that have not been presented to the Committee. The staff will present the analysis of comments to the tentative agenda decision 'Lease Term and Useful Life of Leasehold Improvements (IFRS 16 Leases and IAS 16 Property, Plant and Equipment)' at a future meeting.
Discussion
In addition to the above, the staff also mentioned that the staff paper for ‘IFRS 10 Consolidated Financial Statements—Sale of a single asset entity containing real estate’ (which has been discussed in the Committee's June 2019 meeting) has been sent to the Board for the consideration of standard-setting. There was no discussion.