Administrative session
Date recorded:
Work in progress (Agenda Paper 7)
The following new matters have not yet been presented to the Committee:
- Rent Concessions: Lessors and Lessees (IFRS 16 and IFRS 9): How a lessor and lessee account for voluntary forgiveness of lease payments by the lessor and how a lessor estimates an impairment allowance for a lease receivable when it expects to forgive future lease payments.
- Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Liabilities or Equity (IAS 32): Whether a special purpose acquisition company (SPAC) classifies its public shares (or ‘Class B’ shares) as financial liabilities or equity instruments.