Date recorded:

Agenda for the June 2021 IFRS Interpretations Committee meeting

Tuesday 8 June 2021

  • Administrative matters
  • Comments on tentative agenda decisions:
    • IAS 2 — Costs necessary to sell inventories
    • IAS 10 — Preparation of financial statements when an entity is no longer a going concern
  • Administrative session — Work in progress

Wednesday 9 June 2021

  • Initial Consideration:
    • IFRS 9 — European Central Bank’s third targeted longer-term refinancing operations programme
    • IFRS 16 — Power purchase agreements in a gross pool electricity market

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

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