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.

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