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Work in progress

Date recorded:

There are two matters that have not yet been presented to the Committee:

  • Accounting for warrants that are initially classified as liabilities: Whether a warrant that is initially classified as a financial liability could subsequently be re-classified as an equity instrument when applying IAS 32.
  • Non-refundable value-added tax on lease payments: Whether a lessee includes in lease payments any non-refundable portion of value-added tax charged on payments made to the lessors.

There was no discussion on this topic.

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.