Date recorded:

Agenda for the February 2021 IFRS Interpretations Committee meeting

Tuesday 2 February 2021

  • Administrative matters
  • Agenda decision to finalise:
    • IFRS 10 Consolidated Financial Statements and IFRS 16 Leases — Sale and leaseback of an asset in a single-asset entity
  • Initial consideration
    • IAS 2 Inventories — Cost necessary to sell inventories
    • IAS 10 Events after the Reporting Period — Preparation of financial statements when an entity is no longer a going concern
  • Administrative session — Work in progress

Agenda papers for this meeting are available on the IASB's website.

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