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.

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