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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.

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.